0      0


FVC2150 - Lease Valuation Issues in Business Combination and Impairment Testing


‐ Nov 10, 2021 11:25am

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 - Virtual(s):

You must be logged in and own this session in order to post comments.