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Fair Value Update - Standards and Valuation Implications
Valuation Services
Webcast

Fair Value Update - Standards and Valuation Implications

Attend this webcast to stay up to date with the ongoing changes in the fair value for financial reporting environment, including the impact of COVID-19.

46656305-6110-4E90-B13F-627B274DF603Created with sketchtool.Included in Webcast Pass

Format

Webcast

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

2

Author(s)

Mark L. Zyla, Kevin Prall

Availability

3 months

Learning Outcomes
  • Identify the impact of recently issued PCAOB and AICPA standards on valuation specialists
  • Recognize key points related to the SEC’s Proposal to Modernize Framework for Fund Valuation Practices and the FASB’s Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill
  • Recall key concepts being addressed by and on the horizon from the International Valuation Standards Council (IVSC)
  • Determine the implications of the COVID-19 pandemic on fair value for financial reporting
Key Topics
  • Valuation
  • Fair value measurements
  • Fair Value for Financial Reporting
  • Goodwill Impairment
  • PCAOB and AICPA updates to standards related to accounting estimates and the use of specialists
  • Valuation of inventory
  • SEC’s Proposal to Modernize Framework for Fund Valuation Practices
  • FASB’s Invitation to Comment – Identifiable Intangible Assets and Subsequent Accounting for Goodwill
  • Valuation uncertainty resulting from COVID-19
  • International Valuation Standards Council (IVSC)
Product Details

Updates and Impacts

This webcast will cover relevant standards updates, proposals, and other recently issued guidance that may impact the professionals who perform fair value measurements for financial reporting purposes.

Attend this panel discussion as we sort through the complexities and help you identify and apply recently issued guidance. We will discuss the impact of COVID-19 and related uncertainty in the current environment and other ongoing developments around valuations for financial reporting.

Who Will Benefit
  • CPAs and valuation specialists who perform fair value measurements for financial reporting purposes
  • CFOs, controllers and senior financial professionals
  • Emerging valuation professionals
Pricing
Do you have an AICPA membership? Log in to apply your member discount.

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
More Details
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
Access
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.
Duration
100 min
Speakers
Mark L. Zyla
CPA/ABV, CFA, ASA
Mark L. Zyla is a Managing Director of Zyla Valuation Advisors, LLC, an Atlanta Georgia based valuation and litigation consultancy firm. Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. Mark is the Chairman of the Standards Review Board of the International Valuation Standards Council (“IVSC”). He recently served on the AICPA’s Forensic and Valuation Services Executive Committee. Mark is a member of the Business Valuations Committee of the ASA where he also serves as a member of the Business Valuation Standards and Technical Issues subcommittees. Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, he was inducted into the AICPA Business Valuation Hall of Fame. Mark is a frequent presenter and author on valuation issues. He has served on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 3rd ed. published by John Wiley & Sons, Inc. (2020). He is also the author of the course, “Fair Value Accounting: A Critical New Skill for All CPAs” published by the AICPA. Mark is also co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA.
Kevin Prall
CFA
Kevin Prall, CFA, is a director with BDO USA, where he leads the development and implementation of technology enabled solutions for BDO’s Valuation & Business Analytics practice. His specialties include business enterprise valuations, intangible asset valuations, and forecasting for financial reporting, tax, and transaction support. Prall is currently serving as the Business Valuation Standards Director at the International Valuation Standards Council (IVSC). In his role at the IVSC, he works with global leaders of the valuation industry, securities regulators, and accounting standard setters to advance the interests of investors and the capital markets. With the IVSC, Prall has authored a three-part article series on financial reporting for goodwill. The series discusses the economics of goodwill, examines the limitations of the current accounting framework, and proposes opportunities for improvements to the framework.
Accessibility

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