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Valuation of Contingent Consideration
Valuation Services
Webcast

Valuation of Contingent Consideration

Discuss various forms of contingent consideration and understand the valuation models applicable to each. Review critical inputs and assumptions underlying the models and approaches to estimating inputs.

Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

NASBA Field of Study

Specialized Knowledge

Level

Overview

CPE Credits

1.5

Instructor

Gregory Pierzynka, Shaun Maloney

Availability

3 months

Product Number

WC4748490

 View  
 Business & partner 
Product Details

How to select, apply and support your models and inputs

As earnouts continue to provide flexibility in financing transactions, the need for valuation professionals in the context of business combinations has grown.

We will examine various forms of contingent consideration, working through examples to understand the valuation models applicable to the different structures.

The examples will highlight the key inputs and assumptions of the models, approaches and sources used to estimate those inputs.

You will also gain insights from the perspective of audit reviewers and their procedures to prepare for questioning.

Key Topics

  • Contingent consideration
  • Metric risk premium
  • Metric volatility

Learning Outcomes

  • Recall the guidance applicable to valuation professionals when valuing contingent consideration.
  • Identify the forms of contingent consideration and corresponding valuation methodologies.
  • Recognize the key inputs to the valuation models and approaches to estimating them.

Who Will Benefit

Valuation professionals who value contingent consideration and/or perform work related to business combinations

More Details
NASBA Field of Study
Specialized Knowledge
Level
Overview
Prerequisites
none
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
1 hr 30 mins
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Group ordering for your team

2 to 5 registrants

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Start order

6+ registrants

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US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Gregory Pierzynka
ABV
Greg provides valuation services to publicly-traded and privately-held clients in the areas of business, securities, and intangible assets. He specializes in valuation services for financial reporting purposes (business combinations, goodwill and long-lived asset impairment testing, and stock compensation), transactions, tax, gift and estate compliance, and management planning. Gregory also serves as a Champion for Forvis Mazars’ Learning & Development team.
Shaun Maloney
Shaun has over 13 years of experience, specializing in valuing businesses, intangible assets, and complex financial instruments. His experience covers valuations for financial reporting, tax reporting, mergers and acquisitions, shareholder buyouts, and corporate planning. Shaun has conducted valuations of securities and intangible assets of public and private corporations for share-based compensation (IRC 409a and ASC 718), impairment testing (ASC 350), purchase price allocations (ASC 805), derivative reporting (ASC 815), and other purposes requiring fair value measurements under ASC 820. Shaun received his Bachelor of Science in Finance and Economics, and Master of Business Administration in Accounting from Seton Hall University.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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