0      0

Forensic & Valuation Services Conference 2016

34 - The Market Participant Acquisition Premium in Goodwill Impairment Analysis

Nov 7, 2016 10:00am ‐ Nov 7, 2016 11:15am

Standard: $49.00


Long a mainstay in the appraiser’s toolkit, estimating and supporting the control premium can take on particular urgency in goodwill impairment testing. Pending guidance from the Appraisal Foundation introduces new vocabulary and best practices for valuation specialists regarding what has often been a contentious topic. Attendees will be able to:

Identify the conceptual elements of the Market Participant Acquisition Premium (“MPAP”)
Assess the qualitative factors influencing the magnitude of the MPAP
Use best practices to quantify and support the MPAP implied by a fair value measurement


  • Travis W. Harms, CFA, CPA, ABV, Senior Vice President, Mercer Capital
  • Gary Roland, CPA, ABV, CEIV, CFA, Managing Director - Office of Professional Practice, Kroll

You must be logged in and own this session in order to post comments.