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Impact of Leases Standard on Business Valuation Metrics

 Impact of Leases Standard on Business Valuation Metrics
CPE Credit

Program Type: VideoCast (Audio,Video, PPT Presentation)
Program Level: Overview
Prerequisites: Learning activity level that provides a general review of a subject area from a broad perspective
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Accounting
Item Number: 17PBVCHI0608K
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

FASB's leases standard will affect any entity that enters into a lease—both lessors and lessees—and that prepares financial statements in accordance with GAAP. Although the standard is not yet effective, many companies are already preparing for implementation. This webinar will provide an overview of the standard and present examples of the accounting, how it will affect the balance sheet and income statement, and may impact business valuation metrics such as EBITDA and free cash flow to equity.

Learning Objectives

After completing this webinar, attendees will be able to:

- Recognize the basic provisions of and the accounting for the new leases standard
- Describe how these provisions will affect the financial statements
- Describe how these provisions may impact business valuation metrics

Who Should Attend

CEOs, CFOs, CPAs, practitioners

Judith O'Dell
Ms. Judy O'Dell is President of O’Dell Valuation Consulting LLC, a CPA practice limited to business valuation, succession planning, and forensic and litigation services. She is a member of NACVA’s Value Examiner editorial board. She served as chair of the Financial Accounting Standards Board's Private Company Financial Reporting Committee for which role she was named one of Accounting Today’s Top 100 Most Influential People from 2007 to 2011. She received the AICPA Special Recognition Award and Case Western Reserve University’s Braden Award in 2014 for her work on behalf of private company financial reporting. She has authored articles for journals and has been a frequent speaker at conferences.

Ms. O'Dell served as chair of the Audit Advisory Committee of the US Government Accountability Office, a trustee of the Financial Accounting Foundation and on the AICPA Board of Directors. She has 40+ years of audit and tax experience and holds a BA in Economics from Immaculata University.