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Overview of U.S. and International Best Practice Efforts

Business Valuation

 Overview of U.S. and International Best Practice Efforts
CPE Credit

Program Type: Recorded Webinar (Audio, PPT Presentation)
Program Level: Update
Prerequisites: Participants need a background in the subject area and desire to keep current.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Accounting
Item Number: 11OBVRW4182
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

This webinar is a review of the best practice efforts by both task forces formed by The Appraisal Foundation, the American Institute of Certified Public Accountants, as well as international efforts related to best practice by the International Valuation Standards Council. Best practice efforts underway include equity valuation; intangible asset valuation; in-process research and development and customer relationships; impairment testing; and control premiums, among other topics.

Although focused on valuations for financial reporting and tax compliance purposes, the conceptual and technical guidance developed by these best practice initiatives will also be useful to valuation specialists performing valuations for other purposes.

Learning Objectives

After completing this webinar, attendees will be able to:

- Describe the topics of valuation best practice both completed and in-process by The Appraisal Foundation and the American Institute of Certified Public Accountants
- Describe the topics of valuation best practice developed by the International Valuation Standards Council
- Identify the process under which such guidance is developed and where to access such guidance
- Describe the concepts within the best practice guidance that may be most applicable to valuation engagements for a variety of purposes

Who Should Attend

Auditors and Valuation Specialists


Brad Pursel, CPA, ABV, ASA, CFA
Mr. Brad Pursel is a member of Brown Smith Wallace, LLC, specializing in the valuation of businesses and intangible assets. Mr. Pursel currently serves on the AICPA's In-Process Research & Development Task Force and formerly served on the AICPA's Fair Value Resource Panel. Mr. Pursel is also a member of the Appraisal Issues Task Force. Mr. Pursel earned an MBA from Washington University and undergraduate degrees in both accounting and finance from the University of Maryland. Mr. Pursel is a frequent author of articles on valuation which are available at