Trends in Cross-Border Valuations

Professional development

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• Raymond Moran, ASA, MRICS, CEO, MG Valuation, New York, NY

  Ray Moran is CEO of MG Valuation, with extensive experience with International valuation firms. MG Valuation is an independent valuation firm serving clients in fifteen countries in the Americas, EMEA and Asia/Pacific. His former positions include Managing Director – Asia/Pacific with American Appraisal, where he was based in China. He serves on the Board of the International Institute of Business Valuers (iiBV), and chairs the marketing committee. Ray is a frequent speaker and author on valuation topics, in 2018 he has spoken in New York City on Valuing Telecom Assets, in Atlanta at the Financial Consulting Group University on Working with Indian Valuation Firms, in India in Bangalore, Mumbai and Delhi as part of the Business Valuation Summits as India adopts new valuation standards. He is a contributing author to Financial Valuation: Applications and Models. He has spoken on valuation and accounting issues in Canada, China, Czech Republic, Hong Kong, Japan, Serbia, Singapore, and throughout the United States

• Mark Zyla, CPA, ABV, CFF, CFA, ASA, Managing Director, Acuitas, Inc., Atlanta, GA

  Mark L. Zyla is a Managing Director of Acuitas, Inc. an Atlanta Georgia based valuation and litigation consultancy firm. Mark is the practice leader of the firm"s valuation practice. Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation ("CPA/ABV"), Certified in Financial Forensics ("CFF") by the AICPA, a Chartered Financial Analyst ("CFA"), and an Accredited Senior Appraiser with the American Society of Appraisers certified in Business Valuation ("ASA"). Mark serves on the AICPA"s Forensic and Valuation Services Executive Committee. Mark is also currently a member of the Business Valuations Committee of the ASA where he also serves as Chairman of the business valuation standards and technical issues subcommittees. He is one of the authors of the International Glossary of Business Valuation Terms which has been adopted by the major valuation organizations. He was recently named Chairman of the Standards Review Board of the International Valuation Standards Council ("IVSC"). Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, Mark was inducted into the AICPA Business Valuation Hall of Fame. Mark is a frequent presenter and author on valuation issues. He has taught valuation courses at the FBI Academy in Quantico, Virginia and to the PCAOB in Washington D.C. He is on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 2nd ed. published by John Wiley & Sons, Inc. (2013). Mark is also the author of the course, "Fair Value Accounting: A Critical New Skill for All CPAs" published by the AICPA. Mark is also co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA.

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