A Valuation Primer for Financial Reporting Self-Study Webinar (10 Hours)

Overview: 

Due to the critical nature of Fair Value Measurement (ASC 820), accountants skilled in performing valuations and fair value determinations are not only of greater value to their companies, but are primed to expand and enhance their career opportunities. This information-packed, hands-on, self-study webinar will:

  • Provide an overview of the valuation process and basics of value calculations
  • Position you to begin performing valuations and fair-value determinations in acquisitions
  • Help you better understand valuations prepared by third-party experts
  • Explain the techniques used to test goodwill for impairment
  • Discuss the three valuation methods and subsets therein, as well as the standards and premise of value
Objective: 

To provide CPAs with the knowledge and skills to begin engaging in fair-value determinations, and better understand valuation reports from third-party professionals. In addition, this self-study webinar will familiarize you with techniques used to test goodwill for impairment, and provide checklists, charts and a basic case study to navigate.

Emphasis: 
  • Valuation process overview
  • Valuation report types and required documentation
  • Three valuation and subset methods
  • Standards and premise of value
  • Information requirements for valuations
  • Present value calculation basics
  • Cost of capital
  • Reconciling the cost of capital with the internal rate of return and the weighted average return on assets

Recognize the differences between value, cost and price

Recognize both the science and the art aspects of valuations

Identify the context with which valuations are typically used

Identify the different definitions of fair value promulgated by various authorities

Identify the characteristics of market participants

Recognize the common methodologies used in valuation services

Recognize the circumstances under which each of the valuation methods are typically used

Identify the valuation method that utilizes the discounted cash flow technique

Identify key valuation metrics

Recognize common mistakes when using key valuation metrics

Identify how to calculate the cost of capital

Recognize the relative valuation relationship between the weighted average cost of capital (WACC), the internal rate of return (IRR), and the weighted average return on assets (WARA)

Recognize the relationship between an investment’s beta score and its relative volatility

Identify an investment’s cost of equity using both the CAPM and MCAPM formula

Identify an entity’s weighted average cost of capital

Recognize the accounting role of goodwill in valuations

Recognize how to value contingent consideration

Identify the valuation method generally resulting in the highest amount when used to value a business

Identify the valuation method that uses historical financial information as its starting point

Recognize the separate components of a discounted cash flow valuation

Identify a common mistake made in financial forecasting

Recognize common terminology used in valuations

Recognize typically acceptable valuation terminal growth ranges

Identify the circumstances under which intangible assets are recognized in valuations

Identify the FASB’s recognized categories of intangible assets

Identify the role of the tax amortization benefit of intangible assets in valuations

Recognize the accounting and other implications of non-compete agreements in valuations

Recognize the different valuation credentials currently recognized in the marketplace

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Price: 
$299.00
Prerequisite: 

Basic knowledge of financial accounting and reporting.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Intermediate.

CPE Credit: 
10.00
NASBA Field of Study: 
Accounting