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The FVS Valuation Podcast

AICPA & CIMA
Forensic Accounting
Business Valuation
Valuation
AICPA
Artificial Intelligence
Bankruptcy
Cost Of Capital
Digital Forensics
Valuation Services
Open-Source Intelligence (OSINT)
Money Laundering
ASC 805
Cannabis Industry
Transparency In Valuations
Identity Theft
Interest Rates
Cybersecurity
Private Markets
Market Approach
Private Credit

The FVS Valuation podcast is a monthly show brought to you by AICPA & CIMA, together as the Association of International Certified Professional Accountants. We celebrated our 100th episode in October 2024 and our archives include captivating conversations with subject-matter experts, and progressive ideas from thought leaders. The show notes for each episode will contain additional resources to as... more

PublishesMonthlyEpisodes134Founded6 years ago
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ManagementBusiness

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Artwork for The FVS Valuation Podcast

Latest Episodes

Even if IVS does not formally apply to your work, this episode is worth your time. The latest proposed updates show where valuation expectations, review standards, and best practices are heading—and understanding that direction now can help you stren... more

This episode is a fast-moving walkthrough of the cases and pitfalls that most often drive IRS attention. In a candid, practitioner-to-practitioner conversation, Dave, Natalya and Bruce break down what's changing, what's repeating, and what valuation ... more

The private credit landscape stands at a critical juncture amid rising technical defaults, restructurings, and redemption pressures. Our guest, Luca Blasi, draws on his unique experience in valuation, banking, and regulatory oversight, our industry e... more

Goodwill is one of the most contested issues in divorce business valuation and family law cases. This episode examines personal vs. enterprise goodwill, the double dip problem, and why state law and standards of value can dramatically affect outcomes... more

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Recent Guests

Alex Aronsohn
IVSC Technical Director for the Standards Review Board and the Tangible Assets Board
International Valuation Standards Council (IVSC)
Episode: IVS Updates Explained: AI, Valuation Ranges & Quality Control
Nicolas Konialidis
Technical Director of the Business Valuation Board; Asia Director
International Valuation Standards Council (IVSC)
Episode: IVS Updates Explained: AI, Valuation Ranges & Quality Control
Natalya Abdrasilova
Valuation expert in Missoula, MT; focuses on gift and estate tax valuations
Boyle, Deveny & Meyer
Episode: Estate & Gift Tax Valuations: IRS Triggers, Discounts & Case Law
Bruce Wood
Director at Applied Economics; expert in tax controversy and planning
Applied Economics
Episode: Estate & Gift Tax Valuations: IRS Triggers, Discounts & Case Law
Luca Blasi
PhD, FRM, Managing Director and Head of Private Market Valuations and Regulatory Solutions at S&P Global
S&P Global
Episode: Private Credit Valuation: Opportunities, Risks, and Lessons from the Global Financial Crisis (GFC)
David Consigli
Partner at FAZ Forensics, Boston office
FAZ Forensics
Episode: Personal vs. Enterprise Goodwill: The Divorce Valuation Battleground
Luke Thomas
Principal at IAG Forensics and Valuation
IAG Forensics and Valuation
Episode: Personal vs. Enterprise Goodwill: The Divorce Valuation Battleground
Marcy Binkley
Assistant professor of accounting at Middle Tennessee State University
Middle Tennessee State University
Episode: Valuation's Talent Pipeline: How the AICPA's Model Business Valuation Curriculum Is Changing the Game
Dereck Barr-Pulliam
Associate professor and director of the School of Accountancy at the University of Louisville
University of Louisville
Episode: Valuation's Talent Pipeline: How the AICPA's Model Business Valuation Curriculum Is Changing the Game

Hosts

Howard Mah-Lee
Host of The FVS Valuation Podcast; facilitates discussions on valuation concepts and market developments.
Alicia Ross
Co-host and episode facilitator; frequently introduces topics and guides discussions alongside guests.

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Valuation in a Climate of Uncertainty
Q: Do you want to talk a little bit about maybe what some of these fluctuations are?
Dave discusses tangible sources of volatility such as tariffs, geopolitical tensions, and energy/shipping considerations, emphasizing that professionals must understand these factors to assess impact on cash flows and risk.
Defining the Limits: Navigating Tax Risk with Formula Transfer Clauses
Q: What is the core difference between a defined value clause and a price-adjustment clause, and why does collaboration matter?
A defined value clause fixes the value and determines the number of units to transfer, while a price-adjustment clause fixes the number of units and adjusts the price based on the final value; collaboration ensures the intent, documentation, and valuation observations stay aligned to withstand scrutiny.
Defining the Limits: Navigating Tax Risk with Formula Transfer Clauses
Q: Why would a defined value transfer matter to a typical listener if they are not a high-net-worth individual?
Because even non-wealthy clients can benefit from planning that locks in gift tax exposure and preserves exemptions, using a dollar-based formula to mitigate potential IRS recharacterization of value during audits.
Implementing AI in your Valuation Practice
Q: What resources should listeners consult to start implementing AI in their practice?
Listeners should reference guidelines from AICPA and IVSC, sample engagement letters and AI policy templates from the presenter's materials, and consider adopting daily or weekly AI briefings generated by their chosen AI tools to stay current on developments that affect valuation tasks.
Implementing AI in your Valuation Practice
Q: How should smaller firms approach AI adoption compared to large firms?
Smaller firms can leverage affordable, readily available tools (e.g., low-cost AI platforms) to start experimenting, while larger firms typically pursue internal development and governance frameworks, treating AI projects as capital budgeting decisions and prioritizing change management.

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Frequently Asked Questions About The FVS Valuation Podcast

What is The FVS Valuation Podcast about and what kind of topics does it cover?

The show centers on valuation across corporate finance, litigation, and financial reporting, with a heavy emphasis on practical methodologies, governance, and the evolving role of technology in valuation. Episodes frequently explore private markets (private credit and startup valuation), governance and risk (discount rates, capital cost, and market regulation), and the practicalities of applying valuation concepts in divorce, ESOPs, and estate planning. A strong throughline is the interaction of rigorous valuation theory with real-world implications for auditors, attorneys, and corporate finance professionals, including how AI and data governance are reshaping the field. Noteworthy is the consistent involvement of leading accounting firms, ... more

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1. The Accounting Podcast
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3. followHIM
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The FVS Valuation Podcast launched 6 years ago and published 134 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.

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What guests have appeared on The FVS Valuation Podcast?

Recent guests on The FVS Valuation Podcast include:

1. Alex Aronsohn
2. Nicolas Konialidis
3. Natalya Abdrasilova
4. Bruce Wood
5. Luca Blasi
6. David Consigli
7. Luke Thomas
8. Marcy Binkley

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