FVC2331. Regulatory Insights into the Valuation Industry

This panel brings together former senior management level veteran financial regulators now employed in the private sector, as well experienced valuation experts. They will discuss regulatory motivations behind the foundation ASC 820, SEC Rule 2a-5, and/or other ASUs and EITFs that continue to affect the valuation industry today. They will interact on some of the thorny financial reporting issues that are keeping preparers, auditors, and valuation professionals up at night when it comes to fair value measurements and those on the horizon (e.g., ESG).

Learning Objectives:

• Understand the current state of markets and how they impact the areas on which standard setters are focused
• Recognize future financial reporting and regulatory changes that will have an impact on valuations
• Identify current and upcoming developments for funds and how they may affect fair value measurements and valuation practices