A Valuation Primer for Financial Reporting Webinar
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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 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 webinar will familiarize you with techniques used to test goodwill for impairment, and provide checklists, charts and a basic case study to navigate.
Emphasis
- Types of Value
– Market
– Enterprise
– Equity - Fair Value Hierarchy
– Cost, market and income approaches - Valuation Process
– Internal Rate of Return (IRR)
– Weighted Average Return on Assets (WARA)
– Equity
– Company Specific Risk Premium (CSRP)
– Capital Asset Pricing Model (CAPM)
– 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) Valuation
– Terminal value - Tax Amortization Benefit
- Fair Value Disclosures
This course is included in the following passes:
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View PassesPrerequisite
Basic knowledge of financial accounting and reporting
Level of Knowledge
Intermediate
CPE Credits
8
Hours
NASBA Field of Study
Accounting