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| Hypothetically Speaking(1404Q) |
Course CPE: 1 hour
Field(s) of Study: Accounting–1 hr
Program Level: Intermediate
Prerequisites: Attendees have dedicated a significant amount of their practice time involved in business valuations in the course of matrimonial litigation.
Advanced Preparation: None
Delivery Method: QAS Self-Study
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Item
Number: 20FL0616HS2
Shipping Weight: 0lbs. 0oz. |
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$99.00 |
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Recording Date: June 16, 2020
Presenter: William Ditty
Program Description:
In Ohio (and locales elsewhere) Revenue Ruling 59-60, Fair Market Value is the determining standard of value for divorce litigation. And our poor hypothetical buyer is being manipulated depending which side of the fence an 'expert' could be sitting on. And as far as the seller, he or she is anything but hypothetical. We know all about his or her business. How can the hypothetical aspects that valuation analysts are supposed to cling to in the course of a business valuation during a divorce litigation (while the attorney is working you to up/down the value) be dealt with? The presenter will discuss the not so hypothetical aspects of 59-60 and possible (hypothetical?) routes attendees can use to being more objective.
After completing this course, attendees will be able to:
- Recognize when the other expert is manipulating the hypothetical buyer/seller in Revenue Ruling 59-60 in order to achieve a desired/advocating value for their client
- Differentiate between checks and balances on their own valuation analysis to ensure that they have not drifted into advocacy in their calculation
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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