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Fair Value Accounting: Valuation's Contribution to Cooking the Books

Valuation for Financial Reporting

 Fair Value Accounting: Valuation's Contribution to Cooking the Books
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: 12OFV4907
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

The focus of the podcast will include a discussion of intangible asset characteristics and ways in which these assets (and their related impact on the income statement) are particularly vulnerable to misstatement (both accidental and intentional). We will also explore best practices, and present examples of effective analysis which can be used to challenge the methodology and assumptions considered in the intangible asset fair value development in order to reduce the risk of financial misstatement.

Learning Objectives

After completing this podcast, attendees will be able to:

- Utilize best practices and methodology
- Reduce risk of financial misstatement

Who Should Attend

Financial professionals


Kimberly Beaucourt, CPA, ABV, CFF
Ms. Kimberly Beaucourt is a managing consultant in BKD's Forensics & Valuation Services division providing business valuation services and litigation consulting. Ms. Beaucourt performs valuations of businesses and intangible assets for financial statement reporting purposes, tax purposes, ESOPs, and marital dissolution. Her fair value experience includes valuing intangible assets such as customer relationships, tradenames, non-compete agreements, and technology, as well as performing goodwill impairment testing. She is experienced in valuing core deposit intangibles and loans for financial institutions. In addition to performing these services for valuation clients, Ms. Beaucourt reviews the fair value reports of BKD's audit clients for compliance with standards and reasonableness.

Rand Gambrell, CPA, CVA, CFE, ABV, CFF
Mr. Rand Gambrell is a managing consultant in BKD's Forensics & Valuation Services division providing business valuation services, forensic accounting, economic damage analysis, fraud auditing and bankruptcy and restructuring services, including serving as an expert witness. He performs valuations for transactions, restructurings, financial reporting and tax related purposes and provides economic damage analyses resulting from business interruption and breach of contract.

Mr. Gambrell also identifies source and use of funds through forensic accounting and provides financial consulting related to bankruptcy. Mr. Gambrell is a member of NACVA, AICPA, ACFE, and Colorado Society of CPAs. He received his MBA degree from the University of Denver.