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
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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