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FVC2150. Lease Valuation Issues in Business Combination and Impairment Testing

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
Date/Time
Nov 10
1:10 PM–2:25 PM
CPE Credits
1.5
NASBA Field of Study
Accounting
Level
Advanced
Prerequisites
6-10+ years in the profession
Advanced Preparation
None
Session Tags
The Trusted Leader