BV832-CON Using Management's Forecasts Under the Mandatory Performance Framework


CE 1 | BV

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Session Description

Management typically prepares Prospective Financial Information (“PFI”) which is used as an input in a discounted cash flow model, a common valuation method both in fair value measurements and elsewhere.  Current best practices dictate that Valuation Specialists should determine whether or not the PFI prepared by management is reasonable for use in their analysis. The Mandatory Performance Framework ("MPF") in valuations for financial reporting provides additional guidance as to assessing the reasonableness of PFI for use by a valuation specialist.  This presentation will focus on the how to determine the reasonableness of management's PFI for use in your analysis.

Speaker Information

Mark Zyla, ASA, CPA/ABV, CFA, Managing Director | Zyla Valuation Advisors LLC

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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.

Questions? Contact ASA Education Team at Education@appraisers.org

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Pricing $69.00
ASA-Member $49.00
Non-Member $69.00
Available Yes
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