AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
Minority Interest Discounts: History and Recent Developments
Forensic Engagements
Webcast

Minority Interest Discounts: History and Recent Developments

Stay up to date about minority interest discounts, including recent court verdicts, best practices, and calculating, collecting, and applying empirical data.

$0 - $109
Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

Date

Dec 06, 2022

NASBA Field of Study

Specialized Knowledge

Level

Overview

CPE Credits

1.5

Author(s)

Natalya Abdrasilova

Availability

3 months

Product Number

WC3899251

 View  
 Business & partner 
Product Details

Minority discounts — Theory, application, and recent case law

Minority discount methodologies have evolved over the years. Understanding this evolution provides a solid foundation for the current trends in how minority discounts are applied in practice today.

Furthermore, to help analyze current trends, it is critical to know about the different sources of empirical data that valuation analysts use to shape their rationale and methodologies in developing minority discounts.

Equally important in the development of minority discounts is being up to date on the legal landscape and how federal, state, and local court cases may affect the work you do.

In this webcast, we will:

  • Review empirical data sources you can use to calculate minority discounts.
  • Brush up on how to best calculate and apply minority discounts.
  • Learn about databases that can quantify discounts.

Key Topics

  • Minority discounts through the years
  • Empirical data sources for calculating discounts
  • Methodologies used to collect empirical data
  • Databases used to quantify discounts

Learning Outcomes

  • Recognize the basic theory behind minority discounts.
  • Determine empirical data sources and methodologies for calculating discounts.
  • Identify recent developments in minority discount theories and applications.

Who Will Benefit

Valuation analysts, CPAs who work on gift and estate tax returns

Credit Info
CPE Credits
1.5
NASBA Field of Study
Specialized Knowledge
Level
Overview
Prerequisites
none
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
1.25 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$109.00
AICPA Members
$87.00
FVS Section Members
$0.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Speakers
Natalya Abdrasilova
ABV
Natalya Abdrasilova is a Director of Valuation and Litigation Services at Boyle, Deveny & Meyer, PC. Natalya has been working in the public accounting arena for twenty years and provides forensic, valuation, litigation and tax services across various industries. Natalya has testified on a variety of valuation and litigation matters. She is a current member of the AICPA's Valuation Services Committee and is helping edit the AICPA's Business Valuations for Gift and Estate Tax Practice Aid and working on the AICPA's scenario task force. Natalya has also worked with the US Department of Labor to help inform AICPA constituents about ESOP valuation matters.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here
Minority Interest Discounts: History and Recent Developments
Dec 06, 2022
Select from the following options:
Dec 06, 2022
6pm7:15pm GMT
Nonmember Price
$109.00
Price excluding sales tax
$109.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content