This session will focus on the new Certified in Entity and Intangible ValuationsTM (CEIV) certification and the Mandatory Performance Framework. It will review the background and importance of developing the credential and the Framework, documentation requirements of the framework and the impact for privately held companies who require fair value measurements for financial reporting.
• Recall the purpose and primary goal of the framework.
• Identify the primary benefits to valuation professionals and third parties.
• Recall the documentation requirements for fair value engagements.
• Identify the private company considerations in the Mandatory Performance Framework.
• Identify best practices to improve documentation of fair value measurements
Chair - Business Valuations Committee,
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