ME190 Part 1 Introduction to Financial Reporting for MTS Appraisers: The Basics & Applicable Standards

Registration Closed

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 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 has performed valuations for 37 years. He is Managing Director of Valcon Partners, LTD, is a a member of the ASA college of Fellows, is Past-President of the American Society of Appraisers, past Chair of the Board of Examiners, and has served on various ASA and Appraisal Foundation committees and task forces. He is very active in teaching and writing ASA courses and webinars. He has performed valuations for financial reporting, ad valorem tax and litigation purposes. 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, Mr. Krieser has presented at national conferences on a variety of valuation and regulatory related topics. Mr. Krieser is a Fellow of the ASA as well as a Fellow of The Royal Institution of Chartered Surveyors.

Upon completion of this webinar, attendees will be able to:

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

Components visible upon registration.