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The presenters will discuss recent release for comments of draft AICPA Accounting and Valuation Guide, Business Combinations. The presenters will also discuss common mistakes observed in practice in valuations performed for business combinations purposes, how to identify and rectify them. Examples of issues to be covered are as follows:
CACs for wasting assets and associated PFI adjustments
Intangible asset returns on the WARA
Taxable and nontaxable adjustments to the WARA
Assessment of the implied capital structure in the WARA
Inventory adjustments to intangible assets
Use of financial overlay to identify and fix inconsistencies
Learning Objectives:
Analyze the topics covered in the exposure draft of the Business Combinations guide.
Identify some of the key areas of diversity-in-practice that the guide is attempting to address
Speaker(s):
Adam
Smith,
Managing Director,
PricewaterhouseCoopers
Gary
Roland,
CPA, ABV, CFA,
Managing Director - Office of Professional Practice,
Kroll
Mark
Edwards,
CPA, ABV, CFA,
Partner, Valuation Services,
Grant Thornton LLP