Webinar Details
Course Description

This program aims to deepen accountants' and CFOs' understanding of valuation techniques in the context of US GAAP and fair value assessments. It focuses on enhancing participants' ability to assess valuation services critically, improve internal procedures and offer well-informed advice to clients. The primary focus of the presentation will be on purchase price allocation (ASC 805), impairment testing (ASC 350/360) and stock compensation (ASC 718). Both technical and practical perspectives will be shared. This will be a great opportunity to bolster your knowledge about critical matters related to fair value. 

Learning Objectives
  • Identify the key valuation approaches and techniques used in fair value measurements.
  • Recognize how to evaluate fair value assessments conducted by valuation firms.
  • Discover how to better help advise clients on fair value considerations.
  • Identify how to improve internal procedures related to valuation and fair value measurements.
Prerequisites
  • None
Who Should Attend

CPAs, CFOs, and finance leaders impacted by valuations. 

Advanced Preparation

None

Presenter Details
  • William A. Johnston, ASA, IA/BV
    • CEO and Senior Managing Director

    Bill is the CEO and Senior Managing Director of Empire Valuation Consultants, where he has worked since 1994. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers, and one of the first recipients of the American Society of Appraiser's intangible asset designation.

    Bill has managed and prepared numerous valuations for financial reporting purposes, including purchase price allocation, goodwill impairment testing and cheap stock  (ASC 718/409a). He is currently a member of the Board of Governors for the ASA and is Past Chair of the ASA’s Business Valuation Committee. He is also past President of the ASA’s New York City Chapter and chaired the first national conference co-sponsored by the ASA covering f... Read more

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Date & Time
Thursday, November 6, 2025

2:00 PM EST (see additional timezones)

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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