Introduction to Business Valuations (Currently Unavailable)

Author: Robert K Minniti

This on-demand course is designed to be an introductory course on business valuations. Participants will be exposed to various business valuations and methodologies. We will discuss why business valuations are performed and the importance of maintaining standards so that the valuation opinion can be presented in a court of law. This course is appropriate for anyone who is interested in business valuations.

Publication Date: January 2019

Designed For
CPAs, internal auditors, CIAs, external auditors, and managers.

Topics Covered

• Valuation Engagements
• Economic Damages
• Economic Damages for Individuals
• Major Organizations
• Business Valuation Designations
• Professional Standards
• Consulting versus Testifying Experts
• Valuing a Business
• Reasons for Performing a Valuation Engagement
• Revenue Rulings
• Standards of Value
• Premise of Value
• Elements of a Business Valuation
• Basic Analysis of a Business Valuation
• Common Valuation Approaches
• Asset Approach
• Income Approach
• Market Approach
• Other Approach
• Levels of Value
• Premiums and Discounts
• Conclusion of Value
• Valuation Report

Learning Objectives

• Identify the reasons for performing a valuation engagement and the various valuation approaches
• Recognize the reasons for performing a business valuation
• Identify the requirements to obtain the Accredited in Business Valuation (ABV) designation from the AICPA
• Recognize the standards guide in preparing a business valuation
• Differentiate IRS Revenue Rulings containing guidelines for valuing preferred stock
• Identify standards of value set by state statute
• Differentiate valuation approaches and how they apply
• Describe types of engagements
• Recognize the three standards of value for business valuation
• Identify economic damages suffered by a business

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None