Fair Value: Where Finance Meets Accounting [AICPA PowerPoint]

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Summary

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

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Released December 2013