Identification: FVC2253
This session will cover a variety of issues on the subject of taxes and damages. Rather than focusing on the taxation of damages themselves, this session will focus on circumstances when taxes may be central to the determination of a damages amount. Key differences between the taxation of individuals, businesses and business types will also be covered.
Identification: FVC2255
How to handle situations where companies have large capital asset balances and the impact on multiples and valuation approaches
Identification: FVC2256
This session will explore the fast-moving landscape of white-collar investigations and prosecutions with a focus on the Government’s increasing use of the False Claims Act. Between an unprecedented wave of pandemic fraud investigations and the Government’s continued focus on healthcare fraud, forensic accountants are an increasingly important member of the white-collar criminal defense team.
Identification: FVC2258
Areas in which valuation analysts should exert extra caution in double, or even triple counting 'risk' or 'discounts' or 'premia'. Reconciling of approaches
Identification: FVC2259
Litigation has progressed from an art practiced by lawyers to a science involving a team of professionals engaged in all stages of litigation from jury consulting, AI in documentary discovery, to judge based data analytics. Strangely, CPAs have have yet to step up to participate in valuing and settling cases, and preparing experts for trial. Find out how you can take the next step in the evolution of your practice.
Identification: FVC2257
This discussion will focus on the following: * Alternative standards of value and implications for valuation: value in use v. exchange * Representative case precedent * The market approach and alternative methods: guideline public company method and guideline transaction method * Transaction considerations: the purpose of the transaction, motivation of the buyer/seller, financial v. synergistic buyers, distressed sales * Importance of transaction terms: stock or asset deal, cash deal, seller-financing, contingent consideration, and non-compete agreements * Availability of relevant financial information to assess trends, profitability, growth prospects; identify required normalization adjustments; and identify specific company risk factors (depth of management, customer concentration, leverage) * Availability of data to assess types of products and services offered by the company * Availability of data to permit analysis of the geographic markets and customer base served * Assessment of the transaction date and whether the transaction multiple reflects current economic, industry, and market conditions