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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 59 ||| Word Count: 21,018 ||| Review Questions: 20 ||| Final Exam Questions: 18 |
| CPE Credits : | 3.5 |
| IRS Credits : | 0 |
| Price : | $31.45 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Finance - Finance for Course Id 2506 |
| Description : |
Often, the reason for a valuation is for the purchase or sale of the business. According to the Small Business Administration, approximately 10 million baby boomer-owned businesses will change hands between 2019 and 2029, or about 1 million business sales per year from this segment alone. In fact, independent valuation analysts value companies of all sizes and types, from sole proprietorships to large corporations. The buying and selling of businesses is not the only reason for the demand for valuations. A valuation might be needed for strategic planning, tax issues, or litigation support. A valuation analyst plays a crucial role in determining the economic value of businesses. This course is designed to help you navigate the complexities of valuing a business. It begins with an introduction to valuation principles and theory. It also includes an easy-to-understand explanation of the generally accepted business valuation approaches and methods with many examples. Finally, it provides an overview of codes of practice promulgated by major business appraisal organizations. |
| Usage Rank : | 30000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | Basic Math. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Business Valuation
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 11-Mar-2025 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2506 |
| Keywords : | Finance, Business, Valuation, Principles, Techniques, Standards, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After completing this course, you should be able to:
2. Recognize the generally accepted valuation approaches 3. Identify different standards and premises of value 4. Identify appropriate normalization adjustments 5. Recognize factors that influence the value of a business 6. Recognize key aspects of Revenue Ruling 59-60 7. Identify commonly used business valuation methods 8. Identify types of engagements recognized by professional standards 9. Recognize professional standards for the development and reporting of business valuations 10. Identify core ethical principles of valuation |
| Course Contents : | Chapter 1: Valuation Principles and Theory Understanding of Value Purpose of Valuation Types of Values Levels of Value Valuation Approach Standard of Value Fair Market Value Fair Value Fair Value Accounting State Legal Matters Investment Value Premise of Value Going Concern Value Liquidation Value Replacement Value Chapter 1 Review Questions - Section 1 Normalization Adjustments Purpose of Adjustments Common Procedures Discounts and Premiums Level of Control Degree of Marketability Other Considerations Revenue Ruling 59-60 Chapter 1 Review Questions - Section 2 Chapter 2: Valuation Approaches and Methods Income Approach Capitalization of Earnings Method Discounted Cash Flow Method Market Approach Comparability Data Sources Valuation Adjustments Multiples Advantages and Disadvantages Advantages Disadvantages Asset Approach Book Value Method Adjusted Net Asset Method Other Valuation Techniques Dividend Payout Method Price-Earnings Ratio Method Gross Revenue Multiplier Method Excess Earnings Method Chapter 2 Review Questions Chapter 3: Business Valuation Standards Professional Standards AICPA Applicability Independence Rule NACVA Applicability Business Valuation Review ASA Applicability Obligation to Other Appraisers and to ASA IVSC Scope of Work IVS Asset Standards Types of Engagements Overview Valuation Calculation General Requirements Definition of the Engagement Conclusion of Value Contents of Report Detailed Report Summary Report Calculation Report Documentation Ethical Principles Objectivity Competence Confidentiality Professional Behavior Chapter 3 Review Questions Appendix: FAQ - Nonattest Services Glossary |
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