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Understanding and applying calibration discounts

Description

Unravel calibration discounts (bold)

The Financial Accounting Standards Board (FASB) requires calibration of the valuation model and significant unobservable inputs to the latest transaction. But what approach should auditors take when the model cannot be calibrated using reasonable inputs?

Join us as we discuss market evidence for the calibration discounts, including private company convertible debt, convertible debt on public stock, and warrant transactions.

We will also explore calibration discounts and the appropriate methods to roll those discounts forward for subsequent measurement dates.

Learning Objectives

•Recognize the latest guidance related to calibration discounts.

Major Topics

*current guidance on calibration

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Finance
1.5
Who Should Attend

Valuation Professionals who estimate volatility as one of the inputs in A valuation analysis

Prerequisites

none

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Dec 6, 2022
1:00 pm - 2:15 pm EST
Location
Online – AICPA Platform
Total CPE Credits
1.5
Format
Webcast Replay

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Understanding and applying calibration discounts


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