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These podcasts are produced and brought to you by AICPA & CIMA, together as the Association of International Certified Professional Accountants. They cover a broad range of topics of interest to accounting and finance professionals worldwide.

 

AICPA is the abbreviation for the American Institute of CPAs, and CIMA stands for the Chartered Institute of Management Accountants. Our founding membership bodies continue to serve professionals, students and the public worldwide when communicating specific legal, regulatory statutes and governance.

 

This selection includes active shows, along with some that have reached the end of their season. We welcome your feedback, along with any questions and suggestions. Get in touch at podcast@aicpa-cima.com

 

Copyright 2023 AICPA & CIMA


AICPA & CIMA Show(s) Available

Feb 13, 2025

Maryellen and Ross delve into the subjectivity and controversy surrounding discount rates, the importance of understanding the asset and forecast inputs, and the application of market participant assumptions.  Including these key takeaways:

  • Subjectivity in Discount Rates: Understanding the significant subjectivity and...


Jan 23, 2025

Derivatives such as options have been used to reward employees for many years, and executive pay packages often include features of complex derivative securities such as options and restricted stock with vesting schedules based on various contingencies.  Join us for a deeper look of what’s “under the hood” in...


Jan 09, 2025

This is a refreshed version of an episode from October 2022.

Professor Matthew Shaffer shares his journey into the field of accounting and his interest in corporate governance, valuation, and the market for corporate control. His article, "Why Value the Enterprise and Route to the Equity," explores the rationale behind...


Dec 19, 2024

Plan early! The Tax Cut and Jobs Act (TCJA) significantly increased the estate tax exemption and there is uncertainty around whether it will be extended or modified. It's recommended to plan early and not wait until the last minute to ensure all necessary legal and valuation work can be completed in time.

Greg Saunders...


Dec 05, 2024

In this interview, Dave and Natalya discuss several significant court cases related to gift and estate tax valuations, ESOPs, and control issues in business valuations.  Throughout the discussion, they emphasize the need for careful planning and the potential implications of court decisions on future...