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| What Makes a Proper Calculation Report and What Development Standards Apply?(1509A_N) |
Course CPE: 3 hours
Field(s) of Study: Accounting–3 hrs
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: Self-Study
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Number: 15PBVFTL09A
Shipping Weight: 0lbs. 0oz. |
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$189.00 |
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Recording Date: December 9, 2015
Presenter: James R. Hitchner, CPA, ABV, CFF, ASA
Program Description:
One of the main highlights of this webinar will be the presentation and discussion of two brand new sample calculation reports (one short and one long) that are in complete compliance with the valuation standards of the AICPA, IBA, and NACVA. We will also cover compliance issues for ASA and USPAP calculations. You will learn just about everything you ever wanted to know about calculations and calculation reports, such as: when and how to use calculations in litigation and non-litigation services; what wording is allowed in calculation reports; what should NOT go in a calculation report; length of calculation reports—detailed review of short (minimalist) and long (more detailed) reports; and new thoughts on how ASA calculations can conform to USPAP.
After completing this course, you will be able to:
- Determine the rules and prohibitions concerning calculations and calculation reports
- Identify what level of reliance is allowed under the rules and how that is disclosed
- Recognize the traps and problems in calculations and calculation reports
- Differentiate between ASA and AICPA/NACVA/IBA calculation services
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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