ASC 820: Valuation Approaches, Techniques & Methods Webinar
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Overview
Valuations of businesses, business ownership interests, securities, or intangible assets (“business valuations”) may be performed for a wide variety of purposes, ranging from transactions, litigation, compliance, and planning engagements. Valuation analysts have quite a lot of different factors to consider. In this session, we will cover:
- An overview of the valuation process and basics of value calculations
- Types of value—market, enterprise, and equity
- Income, market, and cost approaches to value
- Goodwill and intangible asset impairment testing
Objective
To provide accountants and financial professionals with the latest methods of how to properly utilize FASB ASC 820 to clarify and fully understand the process of valuing assets and liabilities.
Emphasis
- The Valuation Process
-
Approaches to Valuation
– Income Approach
– Market Approach
– Asset Approach - Adjusted Book Value (ABV) Method
- Developing a Conclusion of Value
- Long-lived Assets Under ASC 360
- Recoverability Test and Impairment Measurement
- Guidance on Impairment Models Provided by ASC 350
- Available Resources
This course is included in the following passes:
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View PassesPrerequisite
Basic knowledge of accounting and reporting
Level of Knowledge
Intermediate
CPE Credits
1
Hour
NASBA Field of Study
Accounting