• AICPA Guide for Business Valuations for Estate and Gift Tax Purposes 2015

• Reasonable Compensation Job Aid for IRS Valuation Professionals October 29, 2014

• Appendix to Reasonable Compensation Job Aid for IRS Valuation Professionals October 29, 2014

• Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals September 25, 2009

U.S. Tax Court Case Updates

• Estate of Guistina v. Commissioner, T.C. Memo. 2016-114 (In Brief) June 13, 2016

• H. W. Johnson, Inc. v. Commissioner, T.C. Memo. 2016-95 (In Brief) May 11, 2016

• Estate of Morrissette v. Commissioner, 146 T.C. No. 11 (In Brief) April 13, 2016

• Estate of Dieringer v. Commissioner, 146 T.C. No. 8 (In Brief) March 30, 2016

American Institute of Certified Public Accountants (AICPA) Materials

• Working Draft of AICPA Inventory Valuation Guide Released November 19, 2018

• Working Draft of AICPA Portfolio Company Valuation Guide Part 1 – Chapters 1 to 14 May 15, 2018

• Working Draft of AICPA Portfolio Company Valuation Guide Part 2 – Appendixes A-C and Glossary May 15, 2018

Contingent Consideration Valuation Guide

• The Appraisal Foundation Financial Reporting Valuation Advisory for Contingent Consideration February 20, 2019

Fair Value Quality Initiative Materials

• Comments from Globalview Advisors on Possible Mandatory Performance Framework for Machinery and Equipment Valuations April 27, 2020

• Consultation Questions for Possible Mandatory Performance Framework for Machinery and Equipment Valuations February 27, 2020

• Application of the Mandatory Performance Framework for the Certified in Entity and Intangible Valuations Credential January 2017

• Mandatory Performance Framework for the Certified in Entity and Intangible Valuations Credential January 2017

• Enhancing the Quality of Valuations for Financial Reporting September 1, 2016

• Comments from Globalview Advisors on the Proposed Mandatory Performance Framework Documents June 17, 2016

• Exposure Draft for the Proposed Application of the Mandatory Performance Framework for the Fair Value Quality Initiative May 24, 2016

• Exposure Draft for the Proposed Mandatory Performance Framework for the Fair Value Quality Initiative May 24, 2016

• Progress Report for the Assessment of the Current Professional Infrastructure Governing Fair Value Quality May 11, 2016

Financial Accounting Standards Board (FASB) Updates

• Comments from CFA Institute on Identifiable Intangible Assets and Subsequent Accounting for Goodwill January 13, 2020

• Comments from Globalview Advisors on Identifiable Intangible Assets and Subsequent Accounting for Goodwill October 3, 2019
  

• FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill July 9, 2019
  

• FASB Accounting Standards Update No. 2019-06 – Alternatives on Goodwill and Certain Identifiable Intangible Assets May 2019
  

• FASB Accounting Standards Update No. 2017-04 – Elimination of Step 2 of Goodwill Impairment Test January 2017

International Valuation Standards Council (IVSC) Materials

• IVSC Perspectives Paper: Opportunities for Enhancing the Goodwill Impairment Framework Article 3 of 3

• IVSC Perspectives Paper: Information Value of the Current Impairment Test: Leading or Lagging Indicator? Article 2 of 3

• IVSC Perspectives Paper: Is Goodwill a Wasting Asset? Article 1

• Comments from Globalview Advisors on the International Valuations Standards 230 Inventory Exposure Draft April 27, 2020

• IVSC’s Technical Standards Boards Letter: Dealing with Valuation Uncertainty at Times of Market Unrest March 2020

• Exposure Draft for International Valuations Standards 230 Inventory February 28, 2020

• Comments from Globalview Advisors on the International Valuations Standards 210 Intangible Assets Exposure Draft June 20, 2016

• Exposure Draft for International Valuations Standards 210 Intangible Assets April 7, 2016

Market Participant Acquisition Premium (MPAP) Materials

• Comments from Globalview Advisors on the Market Participant Acquisition Premium Exposure Draft November 30, 2015

• Exposure Draft for the Measurement and Application of Market Participant Acquisition Premiums September 1, 2015

• Comments from Globalview Advisors on the Market Participant Acquisition Premium Discussion Draft May 8, 2013

• Discussion Draft for the Measurement and Application of Market Participant Acquisition Premiums April 16, 2013

Valuation of Customer-Related Assets (CRA) Materials

• Comments from Globalview Advisors on the Valuation of Customer-Related Assets Exposure Draft January 14, 2014

• Exposure Draft for the Valuation of Customer-Related Assets December 5, 2013

• Discussion Draft for the Valuation of Customer-Related Assets June 5, 2012

American Society of Appraisers (ASA) Materials

• ASA International Appraisal Conference – Appraisal Review: Process Versus Technical Knowledge (Virtual) October 12, 2020

• ASA Joint ABV and IAC Conference – Intellectual Property Valuation Overview and Recent Legal Developments Presentation October 10, 2018

• ASA Joint ABV and IAC Conference – Does Your Report Pass Muster in a BV Audit Presentation October 9, 2018

• ASA Webinar – Intangibles Valuations and the Mandatory Performance Framework Presentation June 12, 2018

• ASA MTS and BV Webinar – Technical Issues of Joint Interest Presentation March 20, 2018

• ASA BV Webinar – Deferred Revenue Valuation Under ASA 805 Business Valuation Resources Presentation July 27, 2017

• International Institute of Business Valuers Webinar – Country Specific Risk Premiums Presentation July 11, 2017

• International Institute of Business Valuers Webinar – Tour de Value: Experts Explore the Global Valuation Landscape Presentations July 11, 2017

• ASA BV 302 Course Offering – Special Topics in the Valuation of Intangible Assets Presentation June 8, 2017

• ASA BV Webinar – Overview of the Mandatory Performance Framework Presentation January 5, 2017

• ASA Los Angeles Annual Fair Value Conference Presenters 2006-2016

• ASA BV Conference – Private Equity Venture Capital Accounting and Valuation Guide Presentation September 14, 2016

• ASA International Appraisal Conference – Technical Best Practices Presentation (Boca Raton) September 12, 2016

• ASA International Appraisal Conference – Casino Valuation Presentation (Las Vegas) October 20, 2015

• ASA BV Webinar – Business Valuation Concepts for Fixed Asset Appraisers Presentation September 29, 2015

• ASA-CICBV Business Valuation Conference – Deferred Revenue: Accountants Meet Appraisers Presentation October 27, 2014

• ASA-HSIG Webinar – Valuation of Healthcare Intangible Assets and IP Presentation July 24, 2014

• ASA BV Conference – Valuing Customer Relationships and the Distributor Method Presentation October 15, 2013

• ASA BV Conference – Valuation of Debt Presentation October 5, 2010

Boston Entrepreneurs’ Network (ENET) Materials

• Boston Entrepreneurs’ Network (ENET) Term Sheets and Valuation Presentation March 7, 2017

California Society of Certified Public Accountants (CalCPA) Materials

• CalCPA Market Participant Acquisition Premiums Presentation November 17, 2016

• CalCPA Fair Value Reporting Update Presentation October 20, 2016

• CalCPA Intangible Asset Valuation Presentation June 27, 2013

• CalCPA Recent Developments in Valuation Presentation May 23, 2013

• Globalview Advisors Scope of Appraisal Review Procedures for Business Valuations December 18, 2019

• Globalview Advisors City National Bank Article on “How a Business Valuation Can Make Your Sale More Profitable March 18, 2019

• Globalview Advisors OCBA IP and Technology Presentation September 26, 2018

• Globalview Advisors Orange County Bar Association Business and Corporate Law Presentation July 25, 2018

• Globalview Advisors Vogt, Resnick & Sherak LLP Business Valuation Essentials for Attorneys Presentation May 18, 2018

• Globalview Advisors Opus Bank Business Valuation Essentials and Current Developments Presentation October 18, 2017

• Globalview Advisors Orange County Korean Bar Association Business Valuation Essentials for Attorneys Presentation August 11, 2017

• Globalview Advisors AICPA Private Equity/Venture Capital Accounting and Valuation Guide Presentation May 15, 2017

• ASA International Appraisal Conference – Appraisal Review: Process Versus Technical Knowledge (Virtual) October 12, 2020

• London ICAEW Intangible Asset Valuation Presentation June 14, 2018

• Japan JPAA Latest Developments in Intangible and IP Valuation in the U.S. Presentation November 25, 2017

• Australia ICVPME MTS and BV Technical Issues of Joint Interest Presentation September 6, 2017

• Japan JPAA Valuation of Intellectual Property Presentation October 30-31, 2016

• Japan ICVPME Valuation of Industrial IP Presentation October 28, 2015

• Japan ICVPME Rail Valuation Presentation October 27, 2015

• Japan Intangible Asset Valuation Under IFRS Presentation January 31, 2015

• Russia ICVPME Business Valuation Overview Presentation September 18, 2013

• Russia ICVPME Economic Obsolescence Presentation September 18, 2013

• China Intangible Asset Valuation Presentation November 9, 2012

• China Recent Developments in Valuation Presentation November 9, 2012

• China State-Owned Assets Supervision and Administration Commission Presentation August 23, 2011

• Indonesia Breakout 11 Intangible Asset Valuation Extract Presentation September 30, 2010

American Society of Appraisers (ASA) Articles

• ASA BVR Volume 36, Number 2 – Certified in Entity and Intangible Valuations (CEIV): Advancing the Quality of Valuations Article by Ray Rath Summer of 2017

Arizona Society of Certified Public Accountants (ASCPAs) Articles

• ASCPA December 2019 Edition – Scope of Appraisal Review Procedures for Business Valuations Article by Ray Rath

Chartered Financial Analyst (CFA) Institute Publications

• CFA Institute Magazine April 2018 – Intangible Assets and Share Value Article by Ray Rath

• CFA Equity Asset Valuation Book Third Edition – Chapter 9 PRIVATE COMPANY VALUATION by Ray Rath

Financial Executives International (FEI) Articles and Presentations

• Orange County Chapter FEI Newsletter February 2020 – Update on Accounting for Goodwill Article by Michael Haghighat and Ray Rath

• Orange County Chapter FEI Newsletter May 2019 – One Day Fair Value Conference for Accounting, Valuation and Finance Professionals by Ray Rath

• Orange County Chapter FEI Newsletter April 2019 – City National Bank Interview with Michael Haghighat

• San Diego Chapter FEI Presentation November 15, 2018 – Select Valuation Topics of Interest to Financial Executives by Ray Rath

• San Diego Chapter FEI Newsletter Summer 2018 – AICPA Releases Working Draft of Valuation Guide for PE and VC Funds Article by Ray Rath

• San Diego Chapter FEI Newsletter Summer 2017 – Expanded Valuation Requirements for Financial Reporting Article by Ray Rath

• San Diego Chapter FEI Newsletter September 2016 – Life Sciences Valuations Article by Ray Rath

• Orange County Chapter FEI Newsletter May 2016 – Stock Compensation and the IPO Process Article by Ray Rath

• San Diego Chapter FEI Newsletter November 2015 – Acquisition Premium Guidance Article by Ray Rath

• Orange County Chapter FEI Presentation July 7, 2015 – Valuation Update by Michael Haghighat/Ray Rath

• Orange County Chapter FEI Presentation September 17, 2014 – Valuation Update by Michael Haghighat/Ray Rath

• San Diego Chapter FEI Newsletter April 2014 – Accounting Developments and Valuation Requirements Article by Ray Rath

• San Diego Chapter FEI Newsletter May 2013 – Fair Value ASA Conference Overview Article by Michael Haghighat

Financial Valuation and Litigation Expert Articles

• FVLE Issue 74 – Royalty Rate Estimation for Technology IP:  Important Considerations Article by Ray Rath August/September 2018

• FVLE Issue 62 – Stock Compensation and the IPO Process – Insights From SEC Comment Letters Article by Ray Rath August/September 2016

• FVLE Issue 59 – Deferred Revenue Valuation for Accounting Standards Codification 805 Article by Ray Rath February/March 2016

• FVLE Issue 54 – Thoughts on the Excess Earnings Method for Estimating Business Values Article by Ray Rath April/May 2015

• FVLE Issue 50 – Advancing the Quality of Valuations for Financial Reporting Article by Ray Rath August/September 2014

• FVLE Issue 41 – Intangible Asset Valuation – The Distributor Method Article by Ray Rath February/March 2013

International Financial Reporting Standards (IFRS) Articles

• Impact of IFRS 16 on Business Valuations by Henri Heinola October 2019

• SEC ASA Fair Value Conference SEC Update Presentation May 7, 2009

• SEC Valuations in Financial Reporting Presentation May 9, 2007

• SEC Valuations in Financial Reporting Presentation May 9, 2006