58. AICPA Bus Com Guide

Track: 
Fair Value Measurements
Field of Study: 
Accounting
CPE Credit: 
1.5
Knowledge Level: 
Advanced
Prerequisite: 
Extensive forensic accounting, business valuation, or litigation knowledge or experience.

Wednesday, November 7, 2018
 
8:55AM-10:10AM

Representatives from the AICPA Business Combinations task force, which is developing an Accounting and Valuation Guide on this topic, will update you regarding the latest developments on the guide and provide an overview of valuation guidance that you can expect to see in the guide. Specifically, they will discuss the Internal Rate of Return diagnostic, valuation techniques and framework for their selection and application to acquired intangible assets, and guidance on measuring fair value of certain assets acquired and liabilities assumed with a focus on: technology & trade names, long term contracts with customers (construction or production), and operating rights.

Learning objectives:

  • Learn about the Internal Rate of Return diagnostic
  • Understand how to select appropriate valuation techniques for valuing intangible assets acquired in a business combination
  • Gain a better understanding about valuing technology & trade names, long term contracts with customers (construction or production), and operating rights acquired in a business combination


SESSION SPEAKER(S)

Partner, Valuation Services, Grant Thornton LLP
Managing Director, Duff & Phelps