Business Valuations: Writing the Report
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
This course is designed to be a supplement to the introductory course on business valuations. It will also cover the aspects of writing the business valuation report. What needs to be included in the report, sections of the report, formatting the information, analyzing the information, and presenting the information in the valuation report. We will discuss where to obtain information, how to properly cite information, and format the sections of the report. We will also discuss items to include to make it easier to defend the report in a deposition or trial.
Publication Date: August 2022
Designed For
Anyone who is interested in business valuations or developing business plans.
Topics Covered
- Valuing a Business
- Valuation Engagements
- Common Valuation Approaches
- Federal Rules of Evidence
- Using Secondary Evidence
- Business Valuation Report
- Report Contents
- Assumptions & Limiting Conditions
- Scope Limitations
- Hypothetical Conditions
- Sources of Information
- Purpose, Standard and Premise of Value
- Why Do You Need an Economic Outlook?
- Economic Outlook Reports
- Company Description
- Financial Analysis
- Valuation Methods Rejected
- Valuation Methods Accepted
- Cash Flows to Be Discounted
- Discounts & Premiums
- Conclusion of Value
Learning Objectives
- Identify the sections of a business valuation report
- Recognize the best approach for finding the valuation of an ownership interest in a public company
- Identify what would use an agreed upon approach and method to determine the value of a business
- Describe what is not an appropriate method for citing your sources
- Describe what is not normally included in the report
- Recognize sections of a valuation report and where they are located within the report
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Specialized Knowledge (2 hours)
Program Prerequisites
None
Advance Preparation
None
