Speaking Engagement

FICPA N Dade/S Broward Chapter: Business Combinations and Asset Protection Techniques

calendar icon September 6, 2023

The Florida Institute of Certified Public Accountants (FICPA) North Dade/South Broward Chapter will be hosting a virtual event offering up to three CPE credits between the two sessions.

Business Combinations, Measuring the Fair Value of Rollover Equity and ASC 805

Date: Wednesday, 6th September 2023 at 5:30 PM – 7:05 PM EST

GAAP financial reporting for Business Combinations under ASC 805 requires that consideration transferred in a business combination be measured at fair value. It may be necessary in some cases to determine the fair value of rollover equity to establish the allocable purchase price under ASC 805. Identifying when this is necessary, and the appropriate techniques and issues, depends on various factors specific to the transaction structure and features of the rollover security.

Join Cherry Bekaert’s Arlene Ravalo Jao, Director, Valuations, as she explores ASC 805 and determining fair value for rollover equity consideration.


Arlene Ravalo Jao, CPA/ABV, CFF | Director, Valuation Advisory Services, Cherry Bekaert