American Institute of CPAs

This session will include an in depth look at valuation report writing. Detailed, summary and calculation reports will be discussed as well as how to write a good rebuttal report. Standards will be discussed with an emphasis on SSVS and USPAP. Learn how to defend your report, especially in a litigation assignment.

Learning Objectives:

Identify the different types of reports and when they are appropriate.
Determine how to support your conclusions.

Transaction Method - Maneuvering the Databases

Nov 9, 2020 12:15pm ‐ Nov 9, 2020 1:30pm

Identification: FVC2002

In this session, participants will review a search for transactions from popular databases and walk-through the proper way to apply transactions data in a valuation. Discussions to include how similar should guideline transactions be applied in a valuation, the use of statistics if there is enough data, and the pros and cons of the transaction method like bias, incomplete date, dated date.

Learning Objectives:

Recognize what makes data comparable and how to maneuver the databases
Identify how to apply transactions data in and beyond the market approach

Advanced Global Due Diligence with Social Media

Nov 9, 2020 12:15pm ‐ Nov 9, 2020 1:30pm

Identification: FVC2003

Social media investigations help us locate key information for their cases, including discovering assets, finding motivation behind criminal activity and background data to complete the picture of their target. In this session, we will expand on the basics of social media investigations and learn the tools used outside of North America. Together we will go beyond Facebook to learn what networks are popular in Europe, Asia, South America and other parts of the world, to equip the examiner for deeper global investigations.

Learning Objectives:

Analyze the changing environment of social media, what is popular today may not be tomorrow.
Discover a list of the social media sites popularly used in countries outside of the United States.
Identify trends in social media development and growth in a global environment

Beyond Daubert: Navigate Rules of Evidence to Ensure Opinions are Admitted

Nov 9, 2020 12:15pm ‐ Nov 9, 2020 1:30pm

Identification: FVC2004

Discussion of the rules in federal and state courts governing the admissibility of expert witness opinions. Looking at real life trial examples, the session will explain the gatekeeping function of judges and how to navigate these challenges.

Learning Objectives:

Identify the rules of admissibility for expert witness opinions.
Recognize what testifying experts must do (well in advance of trial) to ensure their opinions are admissible.
Discover how to challenge the admissibility of opposing expert opinions.

Advanced Valuation Issues in Gift and Estate Tax

Nov 9, 2020 12:15pm ‐ Nov 9, 2020 1:30pm

Identification: FVC2005

A discussion of recent case law in gift and estate tax valuation arena. Review of common gift and estate tax valuation issues and case law regarding marketability discounts, tax-affecting, valuation approaches, arbitrage, bona fide transfer issues, and promissory notes valuation. An update of AICPA Gift and Estate Practice Aid.

Learning Objectives:

Assess current issues in gift and estate tax
Summarize recent case law in gift and estate tax valuation

Interactive Hands-On Techniques with Excel

Nov 9, 2020 12:15pm ‐ Nov 9, 2020 1:30pm

Identification: FVC2006

Nearly everyone uses Excel, but how much of its vast functionality do you really know? This session will provide you with ideas for more intermediate and advanced usage of this common spreadsheet tool and help you to get more efficient and effective with it along the way. Examples of common data normalizing and cleansing techniques, along with more advanced Excel functionality like pivot tables, lists and conditional formatting will be fully explored. You will have the ability to follow along and try everything in real time with real data. While you may not become a data ninja during this mini session, you will take home some great new ideas you'll be able to use and implement right away when you return from the conference.

Learning Objectives:

Identify cleansing techniques in Excel to help ensure you have clean and accurate data.
Indicate more advanced Excel functionality like pivot tables, lists and conditional formatting.
Review real world applications of these techniques.

Market Approach: How Similar is Too Similar

Nov 9, 2020 2:00pm ‐ Nov 9, 2020 3:15pm

Identification: FVC2007

Market multiples are often touted by buyers and sellers in negotiating prices for mergers and acquisitions. Appraisers use the market approach, but often limit the number of transactions they consider due to companies not be "similar enough" and may discount the approach all together to rely only on the income approach. This session will discuss the importance of considering the market approach alongside the income approach and how to use the market approach by expanding your definition of "similar".

Learning Objectives:

Discuss market data and how to use it alongside the Income Approach
Discuss ways to expand your number of transactions to consider and adjustments that can be made to the market data to correlate with the Income Approach.
Identify general market data and rules of thumb and how to use alongside actual transactions

Revenue Estimation Case Study: Regression

Nov 9, 2020 2:00pm ‐ Nov 9, 2020 3:15pm

Identification: FVC2008

The starting point for most lost profits damages calculations is the estimation of revenues that would have been earned in the "but-for" world. Tools to make these estimates include the before-and-after method, the yardstick method, and others. This session will explore the use of regression (and similar statistical analyses) in estimating but-for revenues. The discussion will address, at a summary level what a regression does and represents, when regression is and is not well suited to the task, concerns and how to address them, a review of relevant case law, and a case study to show how to implement and perform regression analysis (e.g., which software packages are available, and the limitations of some of them).

Learning Objectives:

Discover what regression analysis is and its pros and cons in application
Identify how to perform a simple regression analysis and use it in a damages calculation

Integrating the MPF/AMPF Within Your Practice

Nov 9, 2020 2:00pm ‐ Nov 9, 2020 3:15pm

Identification: FVC2009

The MPF/AMPF can be applied to most every type of valuation engagement. The speakers will walk you through their common-sense approach to integrating the MPF/AMPF into their practice and provide suggestions as to what you might do to ensure consistent compliance within your firm.

Learning Objectives:

Demonstrate a common sense perspective on the MPF/AMPF.
Identify how the MPF/AMPF can be easily integrated into your practice reports and workpapers.

Business Interruption Loss - Sniffing out Misrepresentations

Nov 9, 2020 2:00pm ‐ Nov 9, 2020 3:15pm

Identification: FVC2010

Whether intentional or not, sometimes false, incomplete, and/or misleading information is produced by a policyholder in pursuit of a business interruption loss claim. Spotting erroneous data, and navigating what comes next, can pose as a challenge to a financial damage's expert tasked with measuring the loss. For any practitioner involved in measuring business interruption loss claims, this course will cover duties and best practices for sniffing out policyholder misrepresentations, including key factors to consider when navigating these scenarios with clients.

Learning Objectives:

Determine common ways business interruption loss claims can be artificially inflated.
Demonstrate data integrity testing specific to business interruption loss claims.
Prepare to manage client solutions in the context of policyholder misrepresentations.

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