Introduction to Valuation Methodologies

Nov 5, 2019 10:10am ‐ Nov 5, 2019 11:25am

Identification: FVC1921

This session will discuss the various methods available to a valuer under all three approaches to value.

Learning Objectives:
  • Recall the different methods under each approach to value
  • Select when to use each method
  • Indicate the advantages and disadvantages of each method

PE/VC Guide Update

Nov 5, 2019 10:10am ‐ Nov 5, 2019 11:25am

Identification: FVC1922

Valuing investments is a critical issue for the private equity and venture capital industry. After more than five years of effort, the AICPA has published the final version of the Accounting and Valuation Guide, Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies. This session will highlight the key concepts from the new guidance.

Learning Objectives:
  • Understand the key issues where the new guidance may clarify best practices
  • Identify the topics covered in the guide and understand how best to use the guide to address specific questions of interest
  • Understand the appropriate basis of valuation for valuing an enterprise for the purpose of valuing the securities in the enterprise, and the importance of calibration
  • Understand the “value of debt for the purpose of valuing equity” and how that value is different from other measures of the value of debt

Cybertools for Forensic Accountants

Nov 5, 2019 10:10am ‐ Nov 5, 2019 11:25am

Identification: FVC1923

Financial service professionals and investigators will learn how to conduct business intelligence investigations, due diligence, asset and enhanced background checks using the latest and most effective cybertools.

Learning Objectives:
  • Identify the latest cyber investigative resources accessible to the forensic accounting and valuation professional market.
  • Discover international resources for 2019, and grow your investigative toolkit.

"Family Law in 2025"

Nov 5, 2019 10:10am ‐ Nov 5, 2019 11:25am

Identification: FVC1924

This session will leverage Jonathan Wolfe’s nearly 20 years of ABA Section of Family Law leadership, and discuss the Section’s current areas of focus, and what the future of family law looks like in the coming years for clients, attorneys and experts.

Learning Objectives:
  • Gain insight into current trends in family law;
  • Understand current trends in the use of experts in family cases;
  • Understand current challenges facing lawyers, experts, and clients;
  • Leverage insights to prepare and grow your expert practice for the coming years.

A Look Into the Future of Blockchain Litigation

Nov 5, 2019 10:10am ‐ Nov 5, 2019 11:25am

Identification: FVC1925

This discussion panel will provide insights on the developing regulation of digital assets and activities of various actors in the crypto markets, as well as the government enforcement and litigation landscape. It will also introduce the principal issues pertaining to digital token valuation, virtual asset accounting and emerging cyber risks in cryptocurrencies.

Learning Objectives:
  • Understand nature of current litigation involving Blockchain and Cryptocurrency
  • Learn how regulatory and other agencies are involved
  • Gain an understanding of what future litigation might look like

Investigation Report Writing (non R26)

Nov 5, 2019 10:10am ‐ Nov 5, 2019 11:25am

Identification: FVC1926

Session covers investigation report writing, focusing on all other types of reports other than those required under Federal Rules of Civil Procedure Rule 26 (e.g., non-expert witness report). The session will review elements, visual aids, formats of reports, and will also cover the new forensic standard.

Learning Objectives:
  • Understand relevant components of the new forensic standard and identify elements of an investigation report
  • Recognize types of visual data to aid in presenting findings
  • Understand different formats of reporting in investigation engagements
  • Identify pitfalls in report writing

Following the Facts and Developing Insights: A Forensic Accounting Primer

Nov 5, 2019 11:35am ‐ Nov 5, 2019 12:50pm

Identification: FVC1927

In this session we will describe the fundamentals of forensic accounting and related investigations. Using real-life examples we will explore fraud schemes, methods of concealment and how forensic accounting can help answer questions such as who, what, when, where, why and how.

Learning Objectives:
  • Describe the fundamentals of forensic accounting and related investigations
  • Provide an understanding of the depth and breadth of forensic accounting engagements

BUS COM Update - Valuation of Inventory

Nov 5, 2019 11:35am ‐ Nov 5, 2019 12:50pm

Identification: FVC1929

Speakers, who include 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 regarding the inventory valuation section. This section was released for feedback in November of 2018 and it generated a number of comments.

Learning Objectives:
  • Understand the content of the guide as well as be given an overview of the comments received and;
  • Understand the changes the task force is considering making in response to those comments.

"Litigation in 2025"

Nov 5, 2019 11:35am ‐ Nov 5, 2019 12:50pm

Identification: FVC1930

This session will leverage Mr. Dowd’s nearly 20 years of ABA Section of Litigation leadership roles, and discuss the Section’s current areas of focus, and what the future of litigation may look like in the coming years for clients, attorneys and experts.

Learning Objectives:
  • Predict current litigation trends
  • Evaluate litigation challenges facing clients in 2020
  • Assess litigation challenges facing attorneys and facing experts in 2020
  • Leverage insights to prepare and grow your expert practice for the coming years

TCJA: Where are We Now in Practice?

Nov 5, 2019 11:35am ‐ Nov 5, 2019 12:50pm

Identification: FVC1931

TCJA has been implemented for over a year. We will dive into the changes to valuation models as a result of the TCJA and what we have seen in practice. How are different folks handling various aspects of the change and which are more acceptable than others. Will also consider how to put it in practice.

Learning Objectives:
  • How are different folks handling various aspects of the change and which are more acceptable than others.
  • Will also consider how to put it in practice.