ME190 Part 2 Introduction to Financial Reporting for MTS Appraisers: Impairment RECORDING

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 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.

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