Cryptocurrency doesn’t follow the "business hours" of traditional finance, and its volatility can make standard valuation feel like hitting a moving target. In this session, we’re stripping away the hype to focus on the accounting fundamentals business appraisers can actually use. We’ll cover the basics of digital assets and dive into practical strategies for applying appropriate values in a market that never sleeps. You’ll walk away with a clearer framework for handling crypto fluctuations without losing sleep over the data.

Overview of Revenue Ruling 59-60, key valuation methodologies (Income, Market, and Asset approaches), and discussion of controversial topics including valuation discounts.

This session will demystify the key concepts and practical considerations behind discounts for lack of marketability and control, essential tools in business valuation and forensic accounting. Learn how these discounts are calculated, when they apply, and their impact on value conclusions. Gain actionable knowledge to help navigate complex valuation scenarios and achieve more accurate results for your clients.

This session is motivated by the Hardball with Hitchner forum popular at Business Valuation conferences. In the course of doing our work, we often encounter unusual situations, and where do we go to get answers or group feedback? This is a collection of some of those unusual situations, and let’s discuss as a group how we would approach each situation.