Feb 13 2025 29 mins 1
Maryellen and Ross delve into the subjectivity and controversy surrounding discount rates, the importance of understanding the asset and forecast inputs, and the application of market participant assumptions. Including these key takeaways:
- Subjectivity in Discount Rates: Understanding the significant subjectivity and controversy in determining discount rates.
- Qualitative Assessments: The role of qualitative assessments in aligning discount rates with associated risks.
- Resources and Guides: Utilizing available resources to enhance valuation analyses.
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guests
Maryellen Galuchie, CPA/ABV, Managing Director, Advisory Services, Grant Thornton
Ross McSwain, ABV, Sr. Manager, Advisory Services, Grant Thornton
Host Nene Glenn Gianfala, CPA/ABV, Vice President – Valuation Advisory Group, Chafe & Associates
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RESOURCES FOR FURTHER EXPLORATION
If you’re using a podcast app that does not hyperlink to the resources, please visit
https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Available for purchase Accounting and Valuation guides - Business Combinations
2024 AICPA & CIMA Forensic & Valuation Services Conference - Full conference package Session only: Determining the Appropriate Discount Rate for Valuing Intangible Assets in a PPA
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
Valuations for Financial Reporting Toolkit - A resource for professionals who prepare valuations for financial reporting purposes
From the FVS Valuation Podcast archives
- Supporting Company Specific Risk and Reconciliation under ASC 805 with Charles Gallman and Ross McSwain
- Fair Value with Mark Zyla
- Byteful Insights: Valuing Tech and Data- a conversation with the IVSC
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]