Overview of Valuation in Bankruptcy Practice Aid

This session will highlight the topics covered in the forthcoming AICPA practice aid on providing valuation services in bankruptcy. After a brief overview of the new practice aid, the panelists will discuss the unique challenges faced by appraisers when valuing distressed businesses and assets. Topics will include estimating the cost of capital for distressed companies, the challenges of using the market approach in a bankruptcy setting and solvency analysis in avoidance actions. Attendees will learn:
• The application of the income approach and market approach for distressed business valuation
• How to assess solvency in the context of avoidance actions
• Unique considerations when valuing businesses and distressed assets in the context of a bankruptcy proceeding