Debt Valuation and Interest Rates - American Institute of CPAs
The accreditors of this session require that you periodically check in to verify that you are still attentive.
Please click the button below to indicate that you are.
Interest rates have increased significantly in 2022 impacting the mark to market of debt investments and liabilities. This session will focus on the current interest rate environment, the principles of fair value outlined in ASC 820, debt valuation concepts and methodologies, and examples of market-based applications for real estate lenders and borrowers.
Learning Objectives:
Recognize the impact of market changes and dynamics on the fair value of real estate debt.
Analyze the principles of fair value applicable to the valuation of debt.
Identify sources of market support for debt valuation conclusions.
Speaker(s):
John
Kjelstrom,
Managing Director, Valuations,
Chatham Financial