The FVS Valuation Podcast

• Enhancing Professional Growth through AICPA FVS Section Resources and Participation

  The discussion underscores the importance of participating in professional communities like the AICPA FVS Section for continuous learning and support.  Bethany and Tade highlight how the FVS community has significantly contributed to their professional growth by providing key resources to assist with client engagements and a supportive community of professionals.    Using FVS Section resources in client work Networking benefits – connecting with supportive SMEs Community involvement aiding professional development Continue reading to learn about key resources available at AICPA-CIMA.com Guests:   Bethany Hearn, CPA/ABV, Partner, MH CPA PLLC and Tade Akinkugbe, ABV, ASA, Senior Manager, KPMG Host: Josh Shilts, CPA/ABV/CFF/CGMA, Director, Dean Dorton Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected] RESOURCES MENTIONED IN THE EPISODE - the following are all available as part of an AICPA FVS Section membership.  Click here to learn more about joining this community. In addition to exlusive resources such as the following, you also get 16 credits of complimentary CPE 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.  Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies (the PE/VC guide) Valuation of Privately Held Companies Equity Securities Issued as Compensation (the "Cheap Stock" guide) PE/VC Accounting and Valuation Guide Best Practices Primer on private equity and venture capital valuations Valuation of carried interest in private equity and venture capital firms | FVS webcast archive A CPAs guide to family law services – FVS Practice Aid Valuations for financial reporting toolkit FVS Estate and Gift practice aid and toolkit If you are not yet an FVS Section member, here are links to purchase 2 of our most popular guides Valuation of Privately Held Companies Equity Securities Issued as Compensation Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies  From the FVS Valuation Podcast archives  - available to all Women Leaders in Business Valuation Using AI in Your Valuation Practice – Part 1 Using AI in Your Valuation Practice – Part 2 Recruiting Challenges in BV: The Perfect Storm 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]    

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• Financial Instrument Valuation Series: SAFEs, Convertible Notes, and Embedded Derivatives

  Simple Agreement for Future Equity (SAFEs), convertible notes, and embedded derivatives are among financial instruments which feature optionality, which can obscure confidence in the expected value of the associated future economic benefits.  Published guidance is limited, and adding to the complexity, some alternative investment transactions have optionality features lurking within, dormant, and not readily apparent.  This presents a wrinkle for practitioners who try to value assets which could morph into something else tomorrow.  Listen to how specialists in this area approach these issues, and read below for key AICPA resources to improve your own valuation analyses. Key Takeaways Applications and limitations of formal valuation guidance How optionality characteristics influence financial instrument design Best practices for valuing instruments with optionality features Approaches for early stage assets lacking underlying valuations Guests: Oksana Westerbeke, Partner, and Jared Hannon, Director, Grant Thornton Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected] 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.  2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchasesession: Full conference package  Accounting and Valuation guides from AICPA  If you are an AICPA-FVS Section member see below for free access to these guides Valuation of Privately Held Companies Equity Securities Issued as Compensation Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies 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 Valuation of Privately Held Companies Equity Securities Issued as Compensation Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies From the FVS Valuation Podcast archives  Valuing Complex Financial Instruments 409a Valuations - What You Need To Know Valuation Considerations in Equity Compensation  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]  

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• Women Leaders in Business Valuation

  To celebrate Women's History Month, we are excited to share a special episode for our FVS Valuation podcast which explores the diverse backgrounds of several business valuation leaders, their paths into a career in business valuation, and their journeys to becoming experts in the field.  The conversation highlights the many routes that can lead to success in business valuation, including  The significance of obtaining the Accredited in Business Valuation (ABV) credential and how it has impacted their careers Their strategies for achieving a healthy work-life balance while excelling in their professional roles The role of mentorship and support systems in their career development and success Please be sure to register for our upcoming Fireside Chat on Tuesday, 3/25, where we will have an extended conversation with our esteemed guests and gain further inspiration and insights from their experiences. Register now to secure your spot!  Guests:  Bethany Hearn, CPA/ABV, Partner, MH CPA PLLC Kathy Johnson, CPA/ABV/CFF/CGMA, Vice-President, J.S. Held LLC Tiffany Mellow, CPA/ABV, Practice Leader and Shareholder, Perkins & Co  Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.  Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected] 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.  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 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 From the FVS Valuation Podcast archives  Women in FVS, A Multigenerational Perspective - Part 1 Women in FVS, A Multigenerational Perspective - Part 2 Increasing Engagement with FVS Emerging Professionals 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]      

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• Transparency in Private Market Valuations

  In early 2025, the new US administration has been implementing changes which could affect regulatory oversight in private markets and alternative investments. Transparency in asset valuation is vital, especially where regulation is limited. Inadequate valuations or outdated financial reports can negatively impact investor decisions, leading to market inefficiencies and reduced confidence. Our presenter, an expert in private market valuation, provides insights and recommendations on managing these issues.  Key takeaways:  Industrywide benefits of enhanced transparency How to verify accuracy and reliability of private market valuation data across asset managers Analysis of pitfalls of opaque or inconsistent valuation methodology applications Managing and mitigating conflicts of interest in the private market valuation process Guest: Cristina Chen-Oster, founder and CEO, M2M Capital Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services Section   Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses. Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected]  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.  More from Cristina Chen-Oster Call to Action: Mandate Higher Price Transparency in Private Markets Conference session: Techniques Utilizing AI for Valuation of Private Companies Conference session: Updated Guidance on Secondary Market Transactions - Implications for Private Company Common Stock Valuations Accounting and Valuation guides from AICPA  If you are an AICPA-FVS Section member see below for free access to these guides Valuation of Privately Held Companies Equity Securities Issued as Compensation Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies 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 Valuation of Privately Held Companies Equity Securities Issued as Compensation Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies From the FVS Valuation Podcast archives  M&A vs Equity Analysis Macroeconomic Update 2024 - Cost of Capital & Valuation Impact Valuing Complex Financial Instruments One More:  Creating Trust In Capital Markets  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]  

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• Reconciling Discount Rates for Intangible Asset Valuation in PPAs

  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 Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected] 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]  

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