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2021 AICPA & CIMA Forensic & Valuation Services Conference


FVC2150 - Lease Valuation Issues in Business Combination and Impairment Testing


Nov 10, 2021 10:10am ‐ Nov 10, 2021 11:25am

Description

During this panel discussion, the presenters (who include representatives from the AICPA Business Combinations task force, which is developing an Accounting and Valuation Guide on this topic, and a tangible asset valuation expert) will discuss frequently identified issues that arise from FASB ASC 842, Leases, which dramatically changed accounting for leases. In this session, we’ll address a variety of issues including the impact of the new leasing guidance on: •    Market and income approaches for purposes of business valuation •    Business combinations, including IRR and asset valuation (such as right-of-use assets) •    Impairment testing under FASB ASC 360, including the valuation of right-of-use assets

Learning Objectives:
  • Market and income approaches for purposes of business valuation
  • Business combinations, including IRR and asset valuation (such as right-of-use assets)
  • Impairment testing under FASB ASC 360, including the valuation of right-of-use assets

Speaker(s):

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