Review of Fair Value Calculations During Financial Statement Audits
Navigating SAS 57, SAS 73, SAS 101 and Other Standards in Testing Measurements and Disclosures
Recording of a 110-minute CPE webinar with Q&A
This teleconference will provide accounting advisors with a review of the standards governing examinations of fair valuations during financial statement audits. The panel will explore different approaches involving the practical application of those standards.
- Applicable accounting standards
- SAS 57
- SAS 73
- SAS 101
- ASC 805
- ASC 350
- Other standards
- Testing measurements and disclosures
- Whether management assumptions were reasonable
- If appropriate model was used
- Whether information utilized was reasonably available and relevant
- Case studies of fair value examinations during audits
The panel will explore these and other relevant topics:
- Material terms of applicable accounting standards.
- The practical bottom line of those standards during reviews of fair value methodologies.
- Experiences and case studies involving financial statement audits that can benefit audit preparation.
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Senior Manager, Business Valuation
She works on business valuation and litigation support engagements, and has more than 10 years of experience in... | Read More
She works on business valuation and litigation support engagements, and has more than 10 years of experience in valuation matters ranging from purchase price allocation to impairment testing.Close
Director of Valuation Services
Habif Arogeti & Wynne
He has 15 years of total valuation experience on engagements including fair value accounting, and five years working on... | Read More
He has 15 years of total valuation experience on engagements including fair value accounting, and five years working on specialty valuations involving stock options and warrants, hedging instruments and other specialty assets. Before entering public accounting, he worked on transactions in the investment banking and venture capital sectors.Close
Dirk Van Dyke
Managing Director, Valuation Services Practice
He has more than 15 years of experience valuing technology companies, with more than 1,000 individual valuations in his... | Read More
He has more than 15 years of experience valuing technology companies, with more than 1,000 individual valuations in his background. He has experience in valuing both hard and intangible assets and has developed complex models for valuing different types of equity.Close