ME190 Part 2 Introduction to Financial Reporting for MTS Appraisers: Impairment
Includes a Live Web Event on 12/17/2025 at 12:00 PM (EST)
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- Non-Member - $119
- Member - $79
Wednesday, December 17, 2025
12:00 p.m. - 2:00 p.m. Eastern
Description
This webinar will introduce appraisers to the concept of "impairment" and how it impacts valuation decisions for financial reporting. Learn the standards that matter and discover exactly which value premise to use for reliable valuations. Attendees will gain a clear understanding of the terminology, and applicable standards that drive impairment analysis, including how to identify when impairment applies to goodwill and long-lived assets.
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 2.4 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.
Upon completion of this webinar, attendees will be able to:
- Introduce "Impairment" and how it applies to the MTS appraiser
- Understand the applicable terms and Standards Discuss goodwill and long lived asset impairment
- Identify the appropriate value premise for an impairment valuation
- Applicable terms and definitions
- The Appropriate Standards (ASC 350 and ASC 360)
- Applicable Value Premise under various Standards
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