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FVC2442
How to Treat “Right of Use” Assets in Valuations
Date
October 30, 2024
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: 2024 AICPA & CIMA Forensic & Valuation Services Conference
This session will utilize a case study format to delve into the alternatives for valuing companies with significant "right of use" assets. Along the way, we'll cover the key changes in lease accounting pursuant to ASC 842 and discuss factors that valuators should consider when performing such valuations.
Learning Objectives
- Identify the rationale for recording right-of-use assets and the implications for valuation analysts.
- Identify the two primary alternatives for dealing with right-of-use assets in a valuation analysis.
- Recognize where information related to operating and finance leases are located within financial statements for both private company targets and public company comparables.
- Identify necessary adjustments for performing the income/market approaches using earnings/multiples that are net or gross of lease-related items.
Speakers
Chris Volz, CPA/ABV/CFF, ASA
Partner, Wipfli LLP
Kiran Satwani, CFA, ABV
Manager, Wipfli LLP
General
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