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DETERMINING FAIR VALUE FOR MULTIPLE ELEMENT ARRANGEMENTS

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ATTEND WITH

REVENUE RECOGNITION FOR SERVICE BASED COMPANIES

1:30 PM - 4:45 PM

 

September 28, 2007

Las Vegas, NV

  

WORKSHOP LEADER:

FRANK J. BEIL, CPA

Senior Lecturer in Accounting, University of Minnesota

 

The Workshop Agenda

 

1:30 - 3:00    CONCEPTS AND APPLICATIONS OF FAIR VALUE AS THEY ARE DEFINED IN EITF 00-21    

 

· What does the Guidance tell us

  -- Delivered items

  -- Undelivered elements

  -- Comparables

  -- Valuation alternatives

· What do the Accounting Firms tell us

  -- Audit Information about Fair Value under

       EITF 00-21

· What do Practitioners tell us

  -- How companies are interpreting the Guidance

 

3:00 - 3:15 Coffee Break

 

3:15 - 4:45 DEVELOPING STANDALONE VALUE FOR  DELIVERED AND FAIR VALUE FOR UNDELIVERED ITEMS IN A MULTIPLE

ELEMENT ARRANGEMENT

 

· Examples of  Determining Fair Value for Your

   Company

· Participants Develop Fair Value for Undelivered

    Items

 

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