Carla Glass, managing director in the Firm’s Valuation and Litigation Support Services group, will be presenting at the American Society of Appraisers 2017 Advanced Business Valuation Conference. The American Society of Appraisers is a world renowned and respected international organization devoted to the appraisal profession. This annual program provides unique and relevant sessions by global thought-leaders who are the highest sources of professional news, trends and technique.

College of Fellows: Changing Perceptions of Value
Donna J. Walker, FASA, CFA, ARM-BV, Principal & Founding Shareholder, Columbia Financial Advisors, Inc.
Carla Glass, CFA, FASA, Managing Director, Marcum LLP
Sheryl Gillett, FASA, Partner, Gillett and Caudana Personal Property Appraisers
Richard Gilmore, FASA, Senior Vice President, AgVisory

Value is an opinion and not a fact. It is in the eye of the beholder – or investor. Opinions about what is considered “valuable” change over time and vary in different cultures. As we know, the pace of change in the world is accelerating. What economic, technological, political and/or social (or other) conditions have changed in a manner that causes us humans to assign great value to an asset one year and little the next? What changes might be currently unfolding that will affect our perceptions of value in the future? Has the trend to globalization changed the value of some assets? A multi-discipline panel of expert colleagues from the College of Fellows – with a moderator to mix things up and accentuate varying perspectives – will have a discussion about these and related questions that will be of interest to all appraisers.

Common USPAP-Related Errors and What’s New in USPAP
Carla Glass
, CFA, FASA, Managing Director, Marcum LLP

There are certain aspects of USPAP, whether focused on real property, personal property, or business interests, that tend to be misunderstood or overlooked. Some help provide flexibility, some are useful to protect the appraiser, and some are just requirements. This presentation will help clarify what USPAP really requires and for which parts of analysis or reporting it provides flexibility. Additionally, as we know, USPAP changes are on two-year intervals. There will also be discussion of some of the more recent changes and what’s coming up for the 2018-2019 edition.

Carla Glass, CFA, FASA