Mark L. Zyla, CFA, CPA, is the founder and managing director of Zyla Valuation Advisors, LLC, an Austin, Texas based valuation and dispute analysis consultancy firm. His practice is focused principally on valuations in financial reporting and other transactional matters. He also provides assistance in matters in litigation. Zyla serves on the faculty of the McCombs School of Business at the University of Texas at Austin where he teaches FIN 294 Valuations for Consultants to graduate students. He has served on the Advisory Council of M2M Capital, a technology firm which provides valuations of private companies for asset funds. Zyla is formerly the chairman of the Standards Review Board of the International Valuation Standards Council which provides valuation standards of various asset classes on a global basis. He has served on the American Institute of Certified Public Accountants’ Forensic and Valuation Services Executive Committee. Zyla is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. Zyla 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. He also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Preparing to be a Corporate Director and the Valuation Programs at the Graduate School of Business at Harvard University. Zyla is author of Fair Value Measurement: Practical Guidance and Implementation 3rd ed. published by John Wiley & Sons, Inc. (2020) and Accounting for Goodwill and Other Intangible Assets ( along with Ervin L. Black) published by BNA Bloomberg (2018).
How financial analysts can approach digital asset valuation through a structured, five-step fair value framework.
Intangible assets are increasingly critical to corporate value, and new valuation methods need to be deployed to accurately calculate their worth.