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.
•Recognize the latest guidance related to calibration discounts.
*current guidance on calibration
Valuation Professionals who estimate volatility as one of the inputs in A valuation analysis