BV809-CON Session: The Use of Management's Prospective Financial Information by a Valuation Specialist

CE 1 | Business Valuation

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Session Description

One of the challenges in performing a discounted cash flow analysis or other similar methodology under the income approach is determining the reasonableness of the prospective financial information (“PFI”) prepared by management. In this session, Mark will discuss the best practices of determining the appropriateness of the PFI for use in the valuation by a valuation specialist. He will also discuss requirements for use of PFI under the Mandatory Performance Framework in fair value measurements.


Mark L. Zyla, ASA, CPA/ABV, CFA
Managing Director | Acuitas, Inc.

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Disclaimer: The opinions expressed in this presentation are that of the presenter(s) and do not necessarily reflect the views and opinions of the American Society of Appraisers.

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