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Contributory Assets: Principles vs. Rules

Valuation for Financial Reporting

 Contributory Assets: Principles vs. Rules
CPE Credit

Program Type: PodCast (Audio Only)
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: Accounting
Item Number: 12OFV4899
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

This podcast will highlight the changes in accounting thought related to Contributory Assets. It will demonstrate the new Accounting Standards Codification that focus on principles-based rather than rules-based accounting.

Learning Objectives

After completing this podcast, attendees will be able to:

- Utilize Accounting Standards Codification

Who Should Attend

Financial professionals


Michael J. Mard, CPA/ABV/CFF, ASA
Mr. Michael J. Mard has been a full-time business appraiser and expert witness for over 25 years with a broad range of experience from small companies to very large billion dollar companies, both private and public. He has developed analyses that have been reviewed and accepted by the Securities and Exchange Commission, major accounting firms, the IRS, and the courts. Mr. Mard has provided expert testimony approximately 100 times, in both Federal and state courts, related to intangible assets, intellectual property, business damages, marital dissolution, shareholder disputes, and IRS matters.

Mr. Mard is lead author of eight books, most recently Business Combinations, with SFAS 141R, 157 AND 160, A Guide to Financial Reporting, published by Wiley & Sons, Inc., January, 2009. He is a co-author of three additional books, all published by John Wiley & Sons, Inc. Mr. Mard has co-authored over 20 courses and published over 60 articles. He has been a presenter, speaker, and instructor more than 70 times.

In 1998, Mr. Mard was asked by the AICPA to assist the FASB staff in its research and development of procedures for valuing intangible assets. This led to the passage of SFAS 141 and 142. He gave two educational presentations to the full Board during this time and served on the original FASB Valuation Resource Group. In 2007 he was reappointed to that Group. For the last twelve years, he has worked with various task forces of the FASB and now enters his third year serving the FASB's Valuation Resource Group.

Mr. Mard has received the AICPA Business Valuation Volunteer of the Year Award and been inducted into the AICPA Business Valuation Hall of Fame. He has a Masters of Accounting from the University of South Florida, is a Florida CPA and holds the AICPA Accreditation in Business Valuation (ABV) specialty designation and the Accredited Senior Appraiser (ASA) with the American Society of Appraisers.