Business Valuations: Assets/Cost Approach
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
This course is designed to be an introductory course on the asset/cost approach used in business valuations and business calculations. Participants will be exposed to various asset/cost approach valuation methodologies. We will discuss why the asset/cost approach is used, and when it is appropriate. We will review the Book Value Method, the Adjusted Net Asset Method, the Capitalized Excess Earnings Method, and the Asset Accumulation Method. 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.
Publication Date: March 2025
Designed For
This course is appropriate for anyone who is interested in business valuations.
Topics Covered
- Valuation Engagements
- Business Sales vs Asset Sales
- Types of Value
- Valuation Basics
Learning Objectives
- Identify the business valuation cost approach methodologies
- Identify the business valuation asset approach methodologies
- Identify the applicable professional standards
- Identify issues to look for in the cost approach of determining the value of a business or subsidiary
- Identify the reasons for performing a valuation engagement using the asset or cost approach
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
