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FVC2438
Determining the Appropriate Discount Rate for Valuing Intangible Assets in a PPA
Date
October 30, 2024
$49
Standard Price
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This includes sessions from the conference: 2024 AICPA & CIMA Forensic & Valuation Services Conference
This session will explore the rate that is appropriate to value various intangible assets in a purchase price allocation. Many appraisers select a rate at the weighted average cost of capital (WACC) or higher under the argument that an intangible asset should be assigned a WACC rate or higher. This session wilI look at the facts and circumstances of the underlying asset to arrive at a supportable discount rate.
Learning Objectives
- Analyze the key criteria for qualitatively assessing asset risk.
- Identify the benchmarks for selecting a risk rate.
- Analyze the relationship between asset risk for reconciliation (WARA) in a business combination.
Speakers
Maryellen Galuchie, CPA/ABV
Managing Director, Grant Thornton
Ross McSwain, ASA, ABV
Senior Manager - Advisory Services, Grant Thornton
General
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