Josette Ferrer Discusses Valuation Issues Related to Business Combinations at IMA Yearly Conference

    On August 18, 2012, Josette spoke on valuation issues related to business combinations at Knowledge Synergized, a conference held by the Institute of Management Accountants (“IMA”) Peninsula-Palo Alto Chapter. Josette provided an overview of financial reporting guidance and references, and discussed observations on key qualitative factors impacting intangible asset and goodwill values, auditor review considerations, technical issues (including market participant assumptions, earn-outs / contingent consideration, asset-specific assumptions, and amortization life estimates), and sample SEC comments and issues.