Josette Ferrer Discusses Trends / Best Practices in Business Valuation for the Knowledge Group

“Trends and Business Practices in Business Valuation 2014” was a collaboration with Angela Sadang, Director of Litigation and Corporate Financial Advisory Services, at Marks Spaneth LLP. Josette’s portion of the presentation focused on the following:

• General best practices — common for all valuation engagements
• Financial reporting / accounting valuations
  Increasing SEC and Public Company Accounting Oversight Board scrutiny on fair value issues
  Audit process related to fair value reporting
  Fair value definition and key issues
  Specific technical issues (including review preferences associated with “quantitative” models related to earnouts and discounts for lack of marketability)

• Tax valuation observations — selected 2014 court cases
• Shareholder dispute valuations — selected observations
• Click here for a copy of the slides from the event. See pages 43 to 61 for the sections from Josette’s portion of the presentation.