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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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

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Valuations for Financial Reporting Toolkit - A resource for professionals who prepare valuations for financial reporting purposes

From the FVS Valuation Podcast archives

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Reconciling Discount Rates for Intangible Asset Valuation in PPAs