In 2013, Douglas Winn spoke at the AICPA National Conference on Credit Unions on Fair Value: Where Finance Meets Accounting.
In this presentation, gain an overview of:
- Reviewing the standard industry approach to discounted cash flow analyses,
- Discussing the appropriate discount rate to use depending on the accounting application,
- Showing market trends for major input assumptions by asset type, and
- Displaying market trends for M & A activity