Due Diligence: Leveraging Today's Innovative Tools & Techniques for Securing a Good Deal 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 relative success of acquisitions in meeting pre-acquisition expectations

• Identify common causes of acquisition transaction failures

• Identify key elements of a successful business transaction

• Identify the recommended first step in the due diligence process

• Recognize opportunity and threats identified in a SWOT analysis

• Identify the role of benchmarking in due diligence

• Identify the context in which the formal due diligence process should begin

• Recognize the overall goals of the formal due diligence process

• Recognize those circumstances that could represent a due diligence “deal breaker”

• Recognize a realistic timeline for a small, relatively simple acquisition transaction

• Identify the role of software in due diligence 

• Identify the ideal focus of various phases of the formal due diligence process

• Identify the types of general information that should be gathered during due diligence

• Recognize documentation that should be reviewed in evaluation human resources

• Recognize potential problems in sales revenue

• Identify goals of a target acquisition market analysis

• Recognize problematic contingencies

• Recognize objectives of financial statement analysis

• Identify potentially aggressive accounting practices

• Identify nonrecurring items potentially susceptible to management bias

• Recognize income statement signs of earnings management

• Recognize likely considerations when analyzing a target’s net income

• Recognize indications of inventory problems

• Identify indications of potential problems within accounts payable

• Identify future obligations that should be scrutinized

• Identify possible off-balance obligations

• Recognize financial statement ratios and their various formulas

• Identify acquisition target external symptoms of stress

• Identify the different valuation methods and their overall approach

• Recognize specified characteristics and methodologies of the different valuation methods


Basic knowledge of financial accounting and reporting.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: