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February 13, 2025 29 mins

Maryellen and Ross delve into the subjectivity and controversy surrounding discount rates, the importance of understanding the asset and forecast inputs, and the application of market participant assumptions.  Including these key takeaways:

  • Subjectivity in Discount Rates: Understanding the significant subjectivity and controversy in determining discount rates.
  • Qualitative Assessments: The role of qualitative assessments in aligning discount rates with associated risks.
  • Resources and Guides: Utilizing available resources to enhance valuation analyses.

Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.

Guests
Maryellen Galuchie, CPA/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

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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. 

Available for purchase   Accounting and Valuation guides  - Business Combinations

2024 AICPA & CIMA Forensic & Valuation Services Conference - Full conference package Session only:  Determining the Appropriate Discount Rate for Valuing Intangible Assets in a PPA

Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will ge

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