The American Society of Appraisers is pleased to present the ASA Fair Value Conference in a VIRTUAL setting to be held on Thursday, June 18, 2020. To address the challenges presented by COVID-19, the conference chairs for the Los Angeles conference and the New York conference decided to combine their programs creating the first-ever VIRTUAL Fair Value Conference which can be attended by anyone with an internet connection.
Range of Presentation Topics
The conference agenda will feature presentations from nationally recognized speakers who are profession leaders, covering a range of fair value measurement and valuation topics, as well as other current and future expected trends regarding the FASB, SEC and international accounting standards.
- William A. Johnston, ASA, IA, Empire Valuation Consultants
- Ray Rath, ASA, CEIV, CFA, IA, ARM, Globalview Advisors LLC
- Johnnie White, CEO, American Society of Appraisers
ASC Goodwill Papers
- Kevin Prall, CFA,CVA, BDO
Panel Discussion: Invitation to Comment on Accounting for Goodwill
- William A. Johnston, ASA, IA, Moderator
- David Yates, FASB
- Mark Zyla, ASA, Zyla Valuation Advisors
- Mohini Singh, CFA Institute
- Scott Winters, BlackRock
Big Four Auditors Panel
- Myron Marcinkowski, ASA, CEIV, Duff & Phelps – Moderator
- Leigh Miller, Ernst & Young
- Stamos Nicholas, Deloitte
- Adam Smith, ASA, PricewaterhouseCoopers
- James Weaver, KPMG
Company Specific Risk Premium Task Force
- Roger Grabowski, FASA, Duff & Phelps
The Thought Leaders shown below will discuss the latest fair value measurement and valuation, as well as other current and future expected trends regarding the FASB, SEC and international accounting standards at the upcoming ASA Fair Value Virtual Conference.
William Johnston, ASA, IA, is Managing Director of Empire Valuation Consultants. He has over 20 years of experience in business and intangible asset valuations where he has managed and prepared numerous valuations for financial reporting purposes, including purchase price allocation, goodwill impairment testing, cheap stock and Stock Compensation (ASC 718) and 409A. Mr. Johnson has been a designated member of ASA for 19 years, an active volunteer and currently serves on ASA’s Board of Governors Committee as Business Valuation Discipline Governor.
Raymond Rath, ASA, CEIV, CFA, IA, ARM, is Managing Director of Globalview Advisors. He has over 30 years of financial valuation expertise and is a recognized leader in the valuation of businesses, securities interests, and intangible assets, as well as in the valuation projects for financial (both U.S. GAAP and IFRS) and tax reporting, transactions, and litigation projects. Mr. Rath has been a designated member of ASA for 36 years, an active volunteer and currently serves on ASA’s Board of Examiners Committee as Vice Chair for Appraisal Review and Management.
Johnnie White, CAE, is CEO of the American Society of Appraisers. He is responsible for the oversight and management of the Society’s business office and executing the directives set by the ASA board of governors and its executive committee. As an association professional with more than 27 years serving in a variety of management and leadership roles, Mr. White has received numerous awards and recognitions for his association work, including being named one of the top 40 Trending Association Innovators by DCA Live in 2017.
Kevin Prall, CFA, CVA, is Director in the Valuation & Business Analytics of BDO. He has over 13 years of experience in providing financial advisory and valuation consulting services, and specializes in business enterprise valuations, intangible asset valuations, and forecasting for financial reporting, tax, and transaction support. Mr. Prall also currently serves as the Business Valuation Standards Director at the International Valuation Standards Council (IVSC), where he works with global leaders to advance the interests of investors and the capital markets.
David Yates, CPA, is a Practice Fellow with the Financial Accounting Standards Board (FASB). He has over 14 years of experience in public accounting and has served clients of various sizes in the public and private sectors, including the industrial manufacturing, technology, insurance, distribution and telecommunications markets. Prior to joining the FASB, he was a senior manager at KPMG. Mr. Yates is a frequent speaker and contributing author on financial accounting, mergers & acquisitions, corporate tax, revenue recognition and other related topics.
Mark Zyla, ASA, is Managing Director of Zyla Valuation Advisors LLC. He has over 35 years of experience in business valuation and litigation services, with a particular focus on valuation issues in financial reporting, litigation consulting and valuation issues in tax reporting requirements. He is a frequent presenter, author and instructor on valuation issues. Mr. Zyla has been a designated member of ASA for 29 years, an active volunteer and currently serves on ASA’s Business Valuation Discipline Committee as a Member At-Large.
Mohini Singh, ACA, is Director of Financial Reporting Policy for the CFA Institute. She has over 30 years of experience with a present focus on representing membership interests regarding financial reporting proposals of the IASB, FASB and other regulators, as well as serving on the IAASB consultative advisory group, The IESBA consultative advisory group, and the XBRL US data quality committee. Prior to joining CFA Institute, Ms. Singh served as a Policy Advisor for the Institute of International Finance, General Manager and Financial Controller of Disha and an audit manager at KPMG.
Scott Winters, is an Equity Analyst at BlackRock. He has over 23 years of experience in equity analysis specializing in industrial, energy, material, technology and chemical sectors. Prior to joining BlackRock, Mr. Winters served as an Equity Analyst for Ariel Investments and Oppenheimer Capital, Director of Operations Research & Analysis for Telephia and a Process Engineer for Lyondell Chemical Company. He also has earned an MBA from the Columbia Business School, as well as a BS in Finance from The Wharton School and a BS in Chemical Engineering from the University of Pennsylvania.
Myron Marcinkowski, ASA, CEIV, is Managing Director, Valuation Advisory Services at Duff & Phelps. He has over 33 years of experience in valuation and financial advisory services and has prepared numerous valuations for businesses, securities and tangible/intangible assets for various purposes. He also has appeared as an expert witness, presented and instructed on valuation, and served as a congressional committee advisor. Mr. Marcinkowski has been a designated member of ASA for 27 years and also is a holder of the Certified in Entity and Intangible Valuations™ (CEIV™) credential.
Leigh Miller, Global Valuation, Modeling & Economics Leader at EY. He has over 30 years of experience in leading local and national VME practices and assisting EY clients with complex valuation issues, performing valuations of intangible assets, financial instruments and closely-held business interests for a variety of purposes including financial reporting, buy- and sell-side acquisition analyses, estate and gift tax purposes, income tax purposes and litigation support.
Stamos Nicholas, Principal, at Deloitte. He has over 35 years of experience in providing valuation and financial valuation consulting services worldwide for the purposes of accounting, tax planning, financing, bankruptcy, litigation, mergers and acquisitions, investment and strategic planning. Mr. Nicholas has particular experience in the valuation and assessment of various types of financial securities and intellectual properties. He has testified as a valuation expert on business enterprises and intellectual property in various courts of law including tax court and has extensive experience in dealing with the IRS, SEC and other regulatory and tax authorities worldwide on valuation issues.
Adam Smith, ASA, Managing Director, at PricewaterhouseCoopers. He has over 20 years of experience in valuation. He has performed valuations of businesses, business interests, intangible assets, economic damages, derivatives, and lost profits. His experience includes preparing valuations for a wide range of purposes including financial reporting, litigation support, corporate planning and consulting, mergers and acquisitions, estate and gift tax reporting, and employee stock ownership plans. Mr. Smith has been a designated member of ASA for 15 years.
James Weaver, Principal at LLP KPMG. He has performed hundreds of valuations encompassing most industry sectors including healthcare, financial services, manufacturing and consumer products assists companies with the valuation of business interests, intangible assets, debt instruments, employee stock options, derivatives, and complex securities. In addition, he has extensive financial reporting valuation experience with ASC 805: Business Combinations, ASC 350: Intangibles – Goodwill and Other, ASC 360: Property, Plant and Equipment, ASC 718: Compensation – Stock Compensation, among others.
Roger Grabowski, FASA, Managing Director at Duff & Phelps. He has over 40 years of experience in valuation services, and has directed valuations of businesses, interests in businesses, intellectual property, intangible assets, real property and machinery and equipment, as well as been recognized in various courts as an expert on matters of solvency, the value of closely held businesses and business interests, valuation and amortization of intangible assets and other valuation issues. Mr. Grabowski has been a designated member of ASA for 43 years.
Register now at appraisers.org/asafvc20 or (800) 272-8258.
We are pleased to answer any questions pertaining to any/all of these presentations. Please contact Raymond Rath, ASA, CEIV, IA, ARM at email@example.com or call +1 (949) 475-2808 with any questions.
Timely Updates on Topics of Current Interest—The topics represent leading edge topics selected for their importance to professionals that perform financial reporting valuations.
Nationally Recognized Speakers—This is an opportunity to obtain insights from many of the leaders in our profession. In all prior years, we’ve assembled rosters of nationally recognized speakers.
Practitioner Focus—This conference is focused on the needs of valuation and accounting professionals involved in the development and audit of fair value estimates. Insights can be immediately employed in your technical or business management of your professional practice.
ASA and NASBA Continuing Professional Education—The conference will provide continuing professional education credit by both the American Society of Appraisers (ASA) and the National Association of State Boards of Accountancy (NASBA). This is a timely and cost effective means of obtaining CE hours for your ASA reaccreditation and CPE hours for your CPA license.
CEIV(TM) Continuing Professional Development—The conference qualifies for Certified in Entity and Intangible Valuations™ (CEIV™) Credential Continuing Professional Development (CPD) credit.
Competitive Pricing—ASA continues to price the conference at an extremely low cost as a benefit to its membership and the community at large.