The CPA's Guide to Business Valuation
Understanding the economic value of a business is critical, not only to business owners, but to tax and accounting professionals, as well. An overvaluation or undervaluation could both be costly to your clients. In this business valuation series, you will learn the various methods used to determine value, the standards that must be upheld and common red flags.
This course is designed to be an introductory course on business valuations. Participants will be exposed to various business valuations and methodologies. We will discuss why business valuations are performed and the importance of maintaining standards so that the valuation opinion can be presented in a court of law. We will review the NACVA and AICPA standards. This course is appropriate for anyone who is interested in business valuations.
This course is designed to be an introductory course on the market approach used in business valuations and business calculations. Participants will be exposed to various market approach valuation methodologies. We will discuss why the market approach is used, and when it is appropriate. We will also discuss the importance of maintaining professional standards so that the valuation opinion can be presented in a court of law. We will review the NACVA and AICPA standards.
This course is designed to be an introductory course on the income approach used in business valuations and business calculations. Participants will be exposed to various income approach valuation methodologies. We will discuss why the income approach is used, and when it is appropriate. We will also discuss the importance of maintaining professional standards so that the valuation opinion can be presented in a court of law. We will review the NACVA and AICPA standards.
When conducting a valuation of a small business it is always possible the owner or owner’s representatives might provide false information, either intentionally or unintentionally, in an attempt to influence the final valuation number. What are some of the red flags that valuators should be alert to? Not every valuation professional can be an expert on fraud, but it is still necessary to be alert for the red flags that a small business owner might be providing false or misleading information in order to influence a valuator’s opinion. We will also review the standards for properly preparing a small business valuation report. The course will cover the basic items a valuator should be aware of in order to help ensure an inaccurate valuation opinion is not released.
This course is designed to be an introductory course on the asset/cost approach used in business valuations and business calculations. Participants will be exposed to various asset/cost approach valuation methodologies. We will discuss why the asset/cost approach is used, and when it is appropriate. We will review the Book Value Method, the Adjusted Net Asset Method, the Capitalized Excess Earnings Method, and the Asset Accumulation Method. We will also discuss the importance of maintaining professional standards so that the valuation opinion can be presented in a court of law. We will review the NACVA and AICPA standards.
Total: 5 courses (10 CPE hours)
