Lease Valuation Issues in Business Combination and Impairment Testing - American Institute of CPAs
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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):
Gary
Roland,
CPA, ABV, CFA,
Managing Director - Office of Professional Practice,
Kroll