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The Ins and Outs of Present Value Calculations Review of the Three Commonly Accepted Methods

Financial Forensics

 The Ins and Outs of Present Value Calculations Review of the Three Commonly Accepted Methods
CPE Credit

Program Type: Recorded Webinar (Audio, PPT Presentation)
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Economics
Item Number: 13PLC1107
Shipping Weight: 0lbs. 0oz.
Price: $80.00
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Program Description

This webinar will review the three methods for discounting to present value those methods that have been accepted by the U.S. Supreme Court including:

- Case by Case
- Below Market Discount
- Total Offset

Also included are the three major federal decisions that discuss the definition of risk free rate and how it fits into these three methods will be reviewed.

Finally, mathematical calculations showing the impact of the use of each of the three methods on the final present value amount will round out this webinar.

Learning Objectives

After completing this webinar, attendees will be able to:

- Define and differentiate between the three methods commonly accepted by the courts and used for discounting future monies to present value
- Explain the impact of using one method versus the other methods
- Apply these methods to their valuation work and explain the method applied and the rationale for using it

Who Should Attend

CPAs, economists, as well as anyone determining the present value of future losses or costs in a forensic setting


Allyn Needham, PhD, CEA
Dr. Allyn Needham is a principal at Shipp, Needham & Durham, LLC (Fort Worth, Texas). For the past 16 years, he has worked in the area of litigation support. Prior to that, he worked more than 20 years in the area of banking and risk management. Dr. Needham has also been an adjunct professor of Economics at Texas Christian University and Weatherford College. As an expert, he has testified on various matters relating to commercial damages, personal damages, bankruptcy, and business valuation. He has been retained by attorneys representing both the plaintiffs and the defendants and has given expert testimony in state and federal courts.

Dr. Needham is active in several national economic associations. He has served as president of the American Economic Rehabilitation Association and the Southwestern Society of Economics. He has published articles in the area of financial economics and forensic economics and is a Certified Earnings Analyst.