8. Impact of Tax Reform on 805/350 Analyses

Track: 
Fair Value Measurements
Field of Study: 
Taxes
CPE Credit: 
1.5
Knowledge Level: 
Intermediate
Prerequisite: 
Basic knowledge of, or general experience in, forensic accounting, business valuation, or litigation

Monday, November 5, 2018
 
2:35PM-3:50PM

The U.S. Tax Cuts and Jobs Act ("TCJA") passed at the end of 2017 has significant implications for the future tax structure on most businesses. Included among these implications is the impact on fair value measurements. The implications go beyond simply revising the effective tax rate in valuation models. This session will explain the aspects of the TCJA, a valuation specialist should consider in measuring fair value.
Understand the provisions of the TCJA that a valuation specialist should consider in fair value measurements. Learn the impact of TCJA on various valuation methods in measuring fair value in financial reporting. Discuss the impact of tax reform on the cost of capital in fair value measurements.