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Blockchain Technology's Impact on the Valuation of Ownership Interests
Valuation Services

Blockchain Technology's Impact on the Valuation of Ownership Interests

During this webcast you will discover how Blockchain technology impacts the valuation of ownership interests. Learn how this technology can impact cash flow to investors and more.

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NASBA Field of Study




CPE Credits



Steven York


3 months

Product Number


 Part of Webcast Pass
 Business & partner 
Learning Outcomes
  • Identify what to know when preparing to analyze a client investing in Blockchain technologies.
  • Recognize there is a market for the economic value of the developed technology of Blockchain applications.
  • Identify how to develop reliance on the projected impact to cash flows to a business unit's investors for Blockchain technology used in operations.
Key Topics
  • Is Blockchain a cost or an income source?
  • Can you rely on the client's assertions regarding the use of Blockchain in forecasts?
  • Do we have any history of Blockchain success or failure in recent valuation work?
Product Details

A new challenge in valuation

Valuation analysts must recognize and develop likely future cash flows to an investor in equity or debt to estimate the fair market value or fair value of the ownership interest or debt instrument. To determine the future cash flows takes knowledge, experience, familiarity with the industry and an in-depth knowledge of the history of the subject interest being valued. This can be very challenging for business units developing or relying on Blockchain Technologies.

This webcast is not a discussion of crypto-currencies, but a discussion of how this technology, with a short commercialization period, can impact cash flows to investors. We will consider both the development of proprietary Blockchain technology and the actual use of Blockchain technology by operating units of major corporations in the U.S. Such use in operations includes "smart contracts", supply chain management, and compliance with product identification law and regulation.

Who Will Benefit
  • Valuation analysts preparing valuation reports in compliance with the VS Section 100 valuation standards.
  • Auditors reviewing valuation reports that relay on projected cash flows from Blockchain technologies.
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More Details
NASBA Field of Study
This is a live event. You will have access on the date/time of broadcast and the archive for 3 months after the broadcast date.
1.5 hrs
Steven York
Steven L. York, CPA/ABV/CEIV, ASA, CBA, CGMA, is an Executive Vice President of Stern Brothers Valuation Advisors. He is a Licensed Certified Public Accountant in Missouri and is Accredited in Business Valuation by the American Institute of Certified Public Accountants. He has earned the Accredited Senior Appraiser designated in both business valuation and intangible asset valuation, Certified in Entity and Intangible ValuationsTM and the Certified Business Appraiser designation. Steve has a B.A. in Accounting and an M.B.A. in Finance. He co-wrote the “Valuation and Transactional Issues Associated with ESOPs” available from the American Institute of Certified Public Accountants. Steve currently serves on the Business Valuation Committee of the AICPA and serves as the Chair of the Valuation Committee of the Missouri Society of CPA’s. Steve has lectured on valuation issues to groups such as the American Institute of Certified Public Accountants, University of Kansas Law School, UMKC Bloch School of Business, the University of Kansas School of Accountancy, the ESOP Association, The National Center for Employee Ownership, the American Society of Appraisers and at seminars across the United States. He has appeared before U.S. Federal Courts and State Courts as an expert witness concerning valuation issues.

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Blockchain Technology's Impact on the Valuation of Ownership Interests
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