Business Valuation: Principles, Techniques, and Standards (Course Id 2506)

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.

Course Learning Objectives

1. Identify the fundamental steps to valuing a business
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