The FVS Valuation Podcast

AICPA & CIMA
The FVS Valuation Podcast

Thanks for joining us on The FVS Podcast, brought to you by AICPA & CIMA, together as the Association of International Certified Professional Accountants. Twice monthly on the 2nd and 4th Thursday, listen in as we share captivating conversations with We deliver new episodes twice monthly, and you can listen from the Libsyn platform or your favorite podcast app such as Apple or Spotify. We celebrated our 100th episode in October 2024 and our archives include captivating conversations with subject-matter experts, and progressive ideas from thought leaders. The show notes for each episode will contain additional resources to assist you in learning about valuation topics! The FVS Valuation Podcast is a part of the extensive resource library available from AICPA-CIMA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.

  1. 1 DAY AGO

    Estate Planning – Anticipating the Change in 2025

    Plan early! The Tax Cut and Jobs Act (TCJA) significantly increased the estate tax exemption and there is uncertainty around whether it will be extended or modified. It's recommended to plan early and not wait until the last minute to ensure all necessary legal and valuation work can be completed in time. Greg Saunders and Lisa Cribben explore the complexities of estate planning and valuation, emphasizing the importance of early and continuous planning. They discuss various strategies to manage and reduce estate taxes, the critical role of valuation appraisers, and the potential impact of upcoming changes in tax laws. Guest: Lisa Cribben, CPA/ABV, Partner, Hawkins Ash CPA   Host: Gregory Saunders, CPA/ABV, Sr. Manager, Keiter CPAs Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchase session:  Estate Planning with The Anticipated Change in 2025 also available full conference package Exclusive content – Free for FVS Section members:  Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content FVS Toolkit for Estate and Gift Business Valuations for Estate and Gift Tax Purposes Practice Aid Estate and gift case law listing From the archives: FVS Valuation Podcast episodes  Valuations for Gift and Estate Taxes: Review and Best Practices Valuation Court - Key Takeaways from Recent Cases Valuation of Prince’s Estate  LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    19 min
  2. DEC 5

    Valuation Case Law Update

    In this interview, Dave and Natalya discuss several significant court cases related to gift and estate tax valuations, ESOPs, and control issues in business valuations.  Throughout the discussion, they emphasize the need for careful planning and the potential implications of court decisions on future valuation practices: Controversial Connolly Case which included life insurance proceeds in the value of a company for estate tax purposes Importance of Proper Valuation Methods: The discussion emphasized the need for accurate and appropriate valuation methods, particularly in ESOP cases Valuation professionals must stay informed about legal precedents and be prepared to adapt their methods accordingly Guest:  Natalya Abdrasilova, Director of Valuation and Litigation Services, BDM PC Host: David Consigli Jr. , Partner, FAZ Forensics Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com  RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchase Valuation Case Law Update session   Full conference package  Exclusive content – Free for FVS Section members:  If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content FVS Toolkit for Estate and Gift Estate and gift case law case summaries 2024 Economic Damages Case Law Update - Case Summaries  From the archives: FVS Valuation Podcast episodes  Using AI in Your Valuation Practice – Part 2  Valuations for Gift and Estate Taxes: Review and Best Practices  Valuation Court - Key Takeaways from Recent Cases  LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    25 min
  3. NOV 21

    Macroeconomic Update 2024 - Cost of Capital & Valuation Impact

    This interview was recorded on 10/28/24 at the AICPA-CIMA Forensic and Valuation Services Conference prior to the presidential election on 11/5.  Economic issues discussed are still relevant as of the publish date11/21/24 Don’t miss this deep dive into the cost of capital and its implications for businesses and investors Nunes and Harrington, both from Kroll, share a macroeconomic update with the FVS podcast, focusing on the cost of capital and its valuation impact. The U.S. economy is performing better than expected, avoiding a recession and potentially achieving a soft landing, with inflation under control. The interview touches on the: Current and future interest rate environment Potential impacts of AI on the economy Sustainability of government debt Future of energy costs, particularly the role of nuclear energy Guests:   Carla S. Nunes, CFA, ABV, Managing Director, Kroll James P. Harrington, Director, Kroll Host:  Nene Glenn Gianfala, CPA, ABV, Chaffe & Associates Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  Exclusive content – Free for FVS Section members:  If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content FVS webcast archive | Cost of capital – basics and best practices in business valuation From FVS Valuation Podcast archives - ESG & the Cost of Capital LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    46 min
  4. NOV 7

    Discounted Cash Flows with Roger Grabowski (revisit)

    This is a refreshed version of an episode from June 2022. Roger Grabowski has made numerous contributions to the field of valuation, particularly in forecasting cash flows using the discounted cash flow method (DCF). Roger speaks with Josh about the evolution of valuation practices and emphasizes the importance of understanding historical growth and differentiating between organic growth and growth through acquisitions. Topics discussed include: The importance of learning about the company and its management Thank you, Shannon Pratt - writing and presenting technical topics in an accessible manner Realistic forecasting and understanding the investment philosophy of business owners:  Guest: Roger J. Grabowski, FASA, Senior Advisor, Kroll  Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION AICPA FVS Section members receive exclusive benefits including up to 16 credits of complimentary CPE and access to rich technical content:  If you’re not a member, consider joining this active community of your FVS peers.   VISIT US ONLINE Valuation Services | AICPA & CIMA LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    57 min
  5. OCT 17

    Using AI in Your Valuation Practice – Part 2

    This is the 2nd of a two-episode interview with Rod Burkert who is a valuation practice coach and advisor. If you have not listened to Part 1 – consider listening now .  Rod views AI as a tool, and like how professionals learned to use Excel and Word, he encourages a mindset shift to familiarize oneself with AI and its potential applications in business valuation.  How to prompt so AI understands where you are coming from and gives you better results Consumers' expectations for professionals to incorporate AI into their practices and use AI to save time and money AI-related tools to help your staff up the learning curve.   Practical examples of how to use AI to assist with marketing and industry knowledge Guest:  Rod Burkert, CPA/ABV, Burkert Valuation Advisors Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  Rod's prompt - mentioned in the episode (scroll to the bottom of the show notes) Oct. 28-30 in Dallas, The 2024 AICPA-CIMA Forensic and Valuation Services Conference    To register click here  Attend in person or virtually AICPA Valuation Services home page  FVS Section members have access to exclusive content and 16 credits of complimentary CPE  If you’re not a member, consider joining this active community of your FVS peers. Visit us online, LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com Rod's prompt CONTEXT = I am a Certified Public Accountant and also hold these business valuation credential(s): [LIST CREDENTIALS]. My entire professional practice has been devoted to providing business valuations for my [ADD TYPES OF CLIENTS]. I also [ADD OTHER PROFESSIONAL ACTIVITIES (e.g., write and speak extensively about business valuations)].  SERVICE = A business valuation is a specific set of approaches, methods, and procedures used to estimate the economic value of a business or an owner's interest in a business. During the valuation process, all areas of a business are analyzed to determine its worth. A business valuation can be used for a variety of purposes, including income tax, gift, and estate taxes; financial reporting; employee stock ownership plans; shareholder buy-ins and buy-outs; and divorce. Business owners or their professional advisors turn to valuation professionals for an independent estimate of value of a business. The performance of business valuations is governed by professional standards set by membership organizations that issue valuation credentials. Valuation professionals also look to government regulations (e.g., Internal Revenue Service Revenue Ruling 59-60), case law, and valuation related publications for guidance. CLIENTS = My clients are [NAME THE TYPES OF CLIENTS YOU SERVE]. All of my clients’ businesses are [NAME THE TYPES OF BUSINESSES] (e.g., privately held companies and generally have revenues of $5 million to $50 million). I specialize in business valuations of [NAME TYPE OF VALATIONS YOU DO] (e.g., manufacturers and distributors, shareholder disputes). Once the prompts have been added to the AI platform you can then ask the AI the following before giving it the task: You don’t have to repeat it back, but do you understand all that I have written so far? Before I give you my task, do you have any questions about who I am or what I do? TASK = [   ]

    25 min
  6. OCT 3

    Eye on Fraud - Fraud in the Music Industry

    The authors of the Eye on Fraud article on the same topic, Howard Silverstone and Sean Sauder, explore historical and modern examples of music fraud, including "payola," artist fraud, and streaming fraud, and discuss industry measures to combat these issues, including: Streaming fraud: bots, click farms, and playlisting scams Impact of fraud on artists and the industry, such as royalty fraud and illegal downloading The role of forensic accountants and the use of specific software and global task forces to fight streaming fraud Guests:  Howard Silverstone, CPA/CFF, Executive Vice President, JS Held Sean Sauder, Senior Consultant, JS Held Host: Elizabeth Woodward, CPA/CFF, Forensic Accounting Director, Dean Dorton Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30, Dallas, TX To register click here  Attend in person or virtually AICPA members qualify for a $450 discount FVS Section members, ABV, CFF, and CVFI credential holders qualify for a $550 discount Group discounts are available for as few as 2 people Exclusive content – Free for FVS Section members:  If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content Article:  Fraud in the Music Industry | FVS Eye on Fraud, Summer 2024, Issue 4  LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    29 min
  7. SEP 19

    Supporting Company Specific Risk and Reconciliation under ASC 805

    Pod Squad host Nene Gianfala discusses how to support company specific risk and reconciliation with our experts fresh out of their session at the FVS conference.  Their conversation covers complex topics including: Understanding projected financial information (PFI) Quantifying company specific risk premium Reconciling WACC, WARA and IRR Complying with disclosure requirements and Learning the story behind the numbers. Guests:  Charles Gallman, CPS/ABV, Managing Director, Advisory Services, Grant Thornton Ross McSwain, ABV, Sr. Manager, Advisory Services, Grant Thornton Host:  Nene Glenn Gianfala, CPA/ABV, Vice President – Valuation Advisory Group, Chafe & Associates Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30, Dallas, TX To register click here  Attend in person or virtually AICPA members qualify for a $450 discount FVS Section members, ABV, CFF, and CVFI credential holders qualify for a $550 discount Group discounts are available for as few as 2 people Exclusive content included in FVS Section membership:  If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content Valuations for Financial Reporting Toolkit - A resource for professionals who prepare valuations for financial reporting purposes This toolkit provides a place to quickly locate many of the important resources that may be useful when preparing valuations for financial reporting purposes. It is an essential guide that will allow you to increase the efficiency of your financial reporting and valuation practice including links to:  AICPA publications, articles, podcasts, and more.  Standards issued by different standard-setting bodies that relate to business valuation LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    27 min
  8. SEP 3

    Elevate Your Expertise - A Visit with the 2024 Forensic and Valuation Services Conference Co-Chairs

    Join us for the AICPA & CIMA Forensic & Valuation Services Conference from October 28-30 in Dallas, featuring special ticketed networking events. You can attend in person or virtually but attending in Dallas provides unmatched networking with FVS professionals. Register by September 13 to get a $150 early bird discount.  Here's what's in store:  Keynote speech by Rebecca Ryan, a futurist and economic expert Litigation Talk Series on courtroom perspectives and Daubert challenges AI sessions on practical applications and best practices for valuation and forensic work Micro sessions on various topics, offering bonus CPE and quick insights Beginner sessions on hot fraud topics, shareholder disputes, and more Guests: Brian Burns, CPA/ABV/CFF, Partner Forvis Mazars LLP  Jolene Fraser, CPA/CFF, Managing Director, Eisner Advisory Group LLC  Host: Frank Previti, CPA/CFF, Partner, DiSanto Priest & Co. Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  Links to register for training Oct 27-30 in Dallas: 2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30, Dallas, TX.  To register.  Early bird discounts are available through Sept 13.   Attend in person or virtually AICPA members qualify for a $450 discount  FVS Section members, ABV, CFF, and CVFI credential holders qualify for a $550 discount Group discounts are available for as few as 2 people The AICPA-CIMA Expert Witness Skills Workshop, Oct 28-30, Dallas TX.  Registration is in-person only and limited to 19 seats! Register by Sept 4 to pace your pre-workshop preparation. Participate in either the Economic Damages or Business Valuation Workgroup Pre-conference workshops - in-person only Workshop A: Legal Systems, Courts & Dispute Resolution Sunday, October 27 – 8:00 am – 12:00 pm CT 3.5 CPE Credits Workshop B: Laws, Regulations & Guidance https://www.aicpa-cima.com/cpe-learning/conference/laws-regulations-guidance Sunday, October 27 – 1:00 – 5:00  pm CT 3.5 CPE Credits Workshop C: Understanding Fair Value Accounting Sunday, October 27 – 9:00 – 4:30 pm CT 7 CPE Credits This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics and business valuation services.  Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

    20 min

Ratings & Reviews

4.9
out of 5
10 Ratings

About

Thanks for joining us on The FVS Podcast, brought to you by AICPA & CIMA, together as the Association of International Certified Professional Accountants. Twice monthly on the 2nd and 4th Thursday, listen in as we share captivating conversations with We deliver new episodes twice monthly, and you can listen from the Libsyn platform or your favorite podcast app such as Apple or Spotify. We celebrated our 100th episode in October 2024 and our archives include captivating conversations with subject-matter experts, and progressive ideas from thought leaders. The show notes for each episode will contain additional resources to assist you in learning about valuation topics! The FVS Valuation Podcast is a part of the extensive resource library available from AICPA-CIMA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.

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