Archive 2014-78: Business Valuation Calculations and Calculation




Archive 2014-78: Business Valuation Calculations and Calculation Reports: Litigation and Non-Litigation

**Webinar 78 Live Broadcast Date: September 9, 2014T**

presented by
Jim Hitchner, CPA/ABV/CFF, ASA and Jim Alerding, CPA/ABV, ASA

VPS StraightTalk Webinar Series: Business Valuation Calculations and Calculation Reports: Litigation and Non-Litigation

EHitchner and Alerding spent over six years on the AICPA BV Standards Writing Task Force responsible for SSVS No. 1, and know these standards inside out. This includes calculation services. They are two of the foremost experts on business valuation standards. They will tackle the tough issues, including calculations in a litigation environment, and take the time to answer your questions in a straightforward manner.

One of the main highlights of this session will be the presentation and discussion of two sample calculation reports (one short and one long) that are in complete compliance with the valuation standards of the AICPA, IBA and NACVA. We will also cover compliance issues for ASA and USPAP calculations. You will learn just about everything you ever wanted to know about calculations and calculation reports.

Webinar Outline:

  • When and how to use calculations in litigation and non-litigation services
  • The rules and prohibitions concerning calculations and calculation reports
  • What level of reliance is allowed under the rules and how that is disclosed
  • What wording is allowed in calculation reports
  • Traps and problems in calculations and calculation reports
  • Who uses calculations and calculation reports and when and why they use them
  • Length of calculation reports – detailed review of short (minimalist) and long (more detailed) reports
  • What should NOT go in a calculation report
  • Differences between ASA and AICPA calculation services
  • New thoughts on how ASA calculations can conform to USPAP

Learning Objectives:

The attendees will learn:

  • the minimal requirements are for an AICPA, ASA, IBA, NACVA, and USPAP calculation engagement
  • whether you can have an opinion of a calculated value in a litigation environment
  • what needs to go into a calculation report that is in compliance with AICPA, IBA and NACVA standards Using the updated (September 2014) sample calculation report handouts
  • the nuances and gray areas in the use of calculations and calculation reports
  • The operational Issues for ESOP-owned companies.
  • how to perform an ASA calculation that is in conformance with USPAP

Presentation handouts include two current sample calculation reports in addition to slides, articles, and an archived webinar package.


Information on CPE credits, refund policies, and complaint resolution can be found at

Included in this downloadable archived webinar package:

  • Audio/Video file
  • Webinar transcript
  • Original Webinar handouts

The archived webinar package is an Adobe Presenter PDF file that allows you to view the video of the webinar with the synced audio so that you see the presentation just as it was presented “live.” The Presenter format also allows for easy navigation through the webinar so you can quickly go to a specific section in the presentation. The handout materials are included in the file. To view the Webinar Presenter file, you must have Adobe Reader software version 9 or higher. You can download the free current version of Adobe Reader at

Additional information

Weight 0.00 oz