ME190 Part 1 Introduction to Financial Reporting for MTS Appraisers: The Basics & Applicable Standards
Includes a Live Web Event on 12/03/2025 at 12:00 PM (EST)
-
You must log in to register
- Non-Member - $119
- Member - $79
Wednesday, December 3, 2025
12:00 p.m. - 3:00 p.m. Eastern
Description
In this webinar, we will dive into a range of financial topics geared towards machinery and technical specialties (MTS) appraisers. The session will cover applicable terms and definitions, the relevant standards (ASC 805 and ASC 820), how valuation teams are structured, and the important role MTS appraisers play in valuations for financial reporting. We'll also explore the reasons behind these valuations, the applicable value premise under different standards, and the proven approaches to value in the current landscape.
Attendees will gain a strong grounding in the basics, ensuring they understand the terminology, standards, valuation team dynamics, and their impact on financial reporting. This session lays the foundation for mastering the essential components that drive effective and reliable valuations in today’s marketplace.
Course Audience
Any MTS appraiser who performs valuations or wants to perform valuations for financial reporting.
General Webinar Information
Join ASA webinars via your Education Dashboard on the ASA website. In addition, this presentation will not be recorded and made available post-webinar for purchase via the ASA Marketplace.
System Requirements
To ensure the best ASA webinar experience, be sure to download the Zoom app on your device before the webinar begins.
Continuing Education (CE) Information
This webinar will award 3.6 CE hours.
If you are a designated member of the American Society of Appraisers, CE credit will automatically be entered into your record ONLY if you participate in the live webinar. Please allow approximately 2 weeks post-webinar for ASA to notify participants via email regarding a certificate of completion.
Douglas Krieser
Managing Director
Valcon Partners, Ltd.
Douglas Krieser, ASA FRICS has performed valuations for over 34 years. He is the Managing Director at Valcon Partners, LTD. He is a Past-President of the American Society of Appraisers (ASA), the past Chair of the Board of Examiners, has served on the MTS Committee and on various committees and task forces for both the ASA and the Appraisal Foundation. He has been teaching and writing ASA courses, webinars and presentations for over 18 years.
The majority of his career has been spent performing valuations for financial reporting, ad valorem tax and litigation purposes. Mr. Krieser has performed and supervised valuations throughout the United States, Europe, Asia, and South America. In addition to his valuation experience, Mr. Krieser is regarded as an expert witness and has testified in several states regarding personal property tax matters and in federal bankruptcy court.
In addition to authoring articles for various value-related publications and being a contributing author to various textbooks published by the ASA, Mr. Krieser has presented at national conferences on a variety of valuation and regulatory related topics.
In addition to his membership in the ASA, Mr. Krieser is a Fellow of The Royal Institution of Chartered Surveyors.
- Discuss relevant terms that the MTS appraiser needs to understand
- Understand the applicable standards
- Assess how we as MTS appraisers add value to the financial reporting process
- Define Fair Value and how it compares to other value definitions we already use
- Applicable terms and definitions
- The Appropriate Standards (ASC 805 and ASC 820)
- The makeup of the Valuation Team
- The MTS Appraisers role in valuations for Financial Reporting
- The makeup of the Valuation Team
- The MTS Appraisers role in valuations for Financial Reporting
- The reasons why these valuations are performed
- The applicable Value Premise under various Standards, and the Approaches to Value
Key:
Complete
Next
Failed
Available
Locked