Business Valuations: Cost Approach (Completed)

This course is designed to be an introductory course on cost approach used in business valuations and business calculations. Participants will be exposed to various cost approach valuation methodologies. We will discuss why the cost approach is used, and when it is appropriate, We will also discuss the importance of maintaining professional standards so that the valuation opinion can be presented in a court of law. We will review the NACVA and AICPA standards.

Note: This course is designed to be a prerequisite for intermediate and advanced business valuation courses to be offered in 2023.

Who Should Attend
This course is appropriate for anyone who is interested in business valuations.

Topics Covered

• Introduction to cost approach used in business valuations and business calculations
• Various cost approach valuation methodologies
• Why the cost approach is used, and when it is appropriate
• Importance of maintaining professional standards so that the valuation opinion can be presented in a court of law
• Review of the NACVA and AICPA standards

Learning Objectives

• Identify the business valuation cost approach methodologies and standards
• Identify issues to look for in the cost approach of determining the value of a business or subsidiary

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None