A Valuation Primer for Financial Reporting Self-Study Webinar (11 Hours)


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 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

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.

  • Types of Value
    - Market
    - Enterprise
    - Equity
  • Fair Value Hierarchy
    - Cost, market and income
  • Valuation Process
    - Internal Rate of Return (IRR)
    - Weighted Average Return on
      Assets (WARA)
    - Equity
    - Company Specific Risk Premium
    - Capital Asset Pricing Model
    - Weighted Average Cost of
      Capital (WACC)
  • Goodwill & Intangible Asset Impairment Testing
  • Valuing an Acquisition
  • Transaction Price
  • Contingent Consideration 
  • Cost, Market & Income Approaches
    - Historical cost trending
    - Unit cost method
    - Unit of production
    - Contributory assets
    - Discounted Cash Flow (DCF)
    - Terminal value
  • Tax Amortization Benefit
  • Fair Value Disclosures

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

• 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

• Recognize the acceptable methodologies for identifying reporting units when testing goodwill for impairment

• Identify some of the considerations involved when undergoing a qualitative or quantitative assessment of goodwill impairment

• Identify the appropriate timing for the testing of goodwill for impairment

• Identify the valuation method commonly used when testing intangible assets for impairment

• Recognize the accounting role of goodwill in valuations

• Recognize how to value contingent consideration

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

• 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 FASB’s recognized categories of intangible assets

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

• Recognize the different valuation credentials currently recognized in the marketplace


Basic knowledge of financial accounting and reporting.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: