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The Market Participant Acquisition Premium in Goodwill Impairment Analysis
Date
November 7, 2016
$49
Standard Price
Long a mainstay in the appraiser’s toolkit, estimating and supporting the control premium can take on particular urgency in goodwill impairment testing. Pending guidance from the Appraisal Foundation introduces new vocabulary and best practices for valuation specialists regarding what has often been a contentious topic. Attendees will be able to:
Identify the conceptual elements of the Market Participant Acquisition Premium (“MPAP”)
Assess the qualitative factors influencing the magnitude of the MPAP
Use best practices to quantify and support the MPAP implied by a fair value measurement
Speakers
Travis W. Harms, CFA, CPA, ABV
Senior Vice President, Mercer Capital
Gary Roland, CPA, ABV, CFA
Managing Director - Office of Professional Practice, Kroll
Tracks
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