The FVS Valuation Podcast

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 strengthen the clarity, credibility, and defensibility of your work.  This episode breaks down the major themes in the exposure draft, including
Increased scrutiny and global consistency
The role of AI in valuation workflows
Valuation ranges and quality control
For valuation professionals, these are not abstract changes—they are practical signals of how stronger work will increasingly be evaluated by clients, auditors, regulators, and courts.
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
 Guests:
Alex Aronsohn, FRICS, Director of Technical Standards, International Valuation Standards Council
Nicolas Konialidis, CFA, ASA-BV, Asia Director and Technical Director of the Business Valuation Board, International Valuation Standards Council
Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc. 
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
2026 Forensic and Valuation Services Conference - Beyond the technical sessions, conferences can offer something just as important—the opportunity to connect with peers, share experiences, and hear how others are approaching similar challenges in their work.  Early bird savings through Sept 20 plus additional savings for AICPA members and ABV/CFF/CVFI holders
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content
Final International Valuation Standards (to be published)
Expected publication: January 31, 2027 | Effective date: January 31, 2028
IVS Exposure Draft Consultation
Redline Version of IVS
Summary and Consultation Questions 
IVSC Perspective Paper - Navigating the Rise of AI in Valuation: Opportunities, Risks, and Standards 
AICPA resources
Statement on Standards for Valuation Services Toolkit
AICPA Guidelines for Responsible Use of Artificial Intelligence (AI) in Forensic and Valuation Services Engagements
FVS Valuation Podcast archives - Check out what we have to offer
Byteful Insights: Valuing Tech and Data- a conversation with the IVSC
Valuation's Talent Pipeline: How the AICPA's Model Business Valuation Curriculum Is Changing the Game
Grabowski's Take - Discount Rates, Risk, and the Future of Valuation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

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 pros can do now to reduce risk and improve defensibility.
You'll hear what Pierce v. Commissioner suggests about when a DCF can stand alone, why tax affecting still needs to be done "the right way," and how weak support for DLOM (and increasingly DLOC) can undermine an otherwise solid conclusion.
Actionable takeaway: tighten your work where challenges concentrate: discounts, tax affecting, projections, and documentation. And if you use AI for research or drafting, verify sources like your job depends on it—because it does. 
Continue reading to learn about key resources available to improve your valuation analyses.
Guests:   
Natalya Abdrasilova, CPA/ABV, MAFF, Director of Valuation & Litigation Services, Boyle, Deveny & Meyer 
Bruce C. Wood, CPA/ABV, Mtx, Director, Applied Economics
Host: David J Consigli, CPA/ABV, CDFA, Partner, SAX Advisory Group
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
2026 Forensic and Valuation Services Conference - Beyond the technical sessions, conferences can offer something just as important—the opportunity to connect with peers, share experiences, and hear how others are approaching similar challenges in their work.  Early bird savings through Sept 20 plus additional savings for AICPA members and ABV/CFF/CVFI holders
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content

FVS Valuation Podcast archives - Check out what we have to offer
Making a Case for Using the Market Approach for Determining Fair Market Value
Insights for Navigating Common Issues in Business Valuation - 2025 update
Grabowski's Take - Discount Rates, Risk, and the Future of Valuation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

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 expert observes parallels with the rapid growth, compressed risk premia, weaker underwriting discipline, and opaque pricing prevalent in the pre-GFC era, but highlights a key difference: today's capital is largely held by longer-horizon investors like pensions and insurers rather than highly leveraged banks. Luca analyzes potential spillover effects from private equity's current slower exits, echoes a clear need for better data standards and benchmarks in assessing risks, and makes a compelling case in reinforcing why defensible valuations depend on consistent methodology, transparent assumptions, and strong governance. 
Key takeaways:
•    Current long(er) horizon investor base is a key difference with pre-GFC environment 
•    Difficulty in verifying underwriting quality necessitates looking beyond headline defaults
•    Limited benchmarks and transaction data make valuations subjective and less comparable
•    Strong governance demands independence, documentation, and timely valuations
Guest:  Luca Blasi, PhD, FRM, Managing Director and Head of Private Markets Valuations and Regulatory Solutions, S&P Global
Host: Howard Mah-Lee, ABV, CFA, CAIA Senior Manager, AICPA Valuation Services
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Please share your thoughts about the episode -  click here to leave us a review  
Want to get involved with future FVS conferences, committees and advisory groups, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com  
 
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
Accounting and Valuation guides from AICPA  If you are an AICPA-FVS Section member see below for free access to these guides
Valuation of Privately Held Companies Equity Securities Issued as Compensation
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
Exclusive content available with AICPA FVS Section membership:  Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
Valuation of Privately Held Companies Equity Securities Issued as Compensation
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
The FVS Valuation Podcast archives
Current Trends In Private Credit Markets
409A Valuations – What you Need to Know
Libsyn Five | Financial Instrument Valuation Series: SAFEs, Convertible Notes, and Embedded Derivatives
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) –  Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) –  Visit the home page , the alternative investment valuation resource and community page , and check out the CVFI infographic
Certified in Financial Forensics (CFF®) -  Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

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. Valuation experts share practical insight into how goodwill is analyzed in real world divorce litigation.
Guests: 
David Consigli, Jr., CPA/ABV, CDFA, Partner, FAZ Forensics 
Luke Thomas, CVA, CDFA, Principal, IAG Forensics 
Host: Jenny Allen, CPA/ABV/CFF, Partner, Anthem Forensics 
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
 RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content
AICPA Testing Goodwill for Impairment Accounting and Valuation Guide This AICPA Accounting and Valuation Guide delivers practical guidance on goodwill impairment testing, including accounting, valuation, and disclosure considerations. Developed by the AICPA Impairment Task Force and staff, it emphasizes fair value measurement of reporting units for financial reporting purposes.
FVS Valuation Podcast archives - Check out what we have to offer
Insights for Navigating Common Issues in Business Valuation - 2025 update
Personal vs. Enterprise Goodwill: Key Things to Know  (Feb 2023)
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com

This episode explores how the recently enhanced AICPA Model Business Valuation (BV) Curriculum is designed to help prepare the next generation of valuation professionals. A panel of academics and practitioners discuss why the curriculum was developed, the challenges it aims to address along the ABV pathway, and how it introduces the analytical, modeling, and strategic advisory skills that today's market increasingly demands.  The Curriculum provides a:
Clear, confidence‑building pathway to the ABV credential that supports the accelerating demand for valuation expertise
Cohesive, market‑relevant framework that unites accounting and finance to develop high‑impact analytics, modeling, and advisory capabilities
Flexible, scalable structure that empowers institutions to elevate and differentiate their academic programs
Guests: 
Dereck Barr-Pulliam, Ph.D. Director of the School of Accountancy and Associate Professor of Accounting at the University of Louisville
Marcy Binkley, Ph.D., CPA, CMA, Assistant Professor of Accounting at Middle Tennessee State University
Ernest Patrick Smith, CPA/ABV/CFF, Managing Partner, Nawrocki Smith LLP and Adjunct Professor Hofstra and SUNY Old Westbury
Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
AICPA Model Business Valuation Curriculum
What is the ABV credential?
Join the AICPA : This Way To CPA  
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
FVS Valuation Podcast archives - Check out what we have to offer
Women Leaders in Business Valuation 
The Business Valuation Profession
Enhancing Professional Growth through AICPA FVS Section Resources and Participation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com