Fair Value Measurement: Valuation Approaches

Overview

This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.

Highlights

Key Topics

• Cost approach
• Market approach
• Income approach

Prerequisites

Foundational or basic understanding of fair value measurements

Designed For

Who Will Benefit

• CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
• Candidates preparing for the ABV or CEIV examinations.

Objectives

Learning Outcomes

• Recognize the different methods under the cost approach.
• Recognize the limitations of the cost approach.
• Recognize the different methods under the market approach
• Recognize the limitations of the market approach to value intangible assets.
• Recognize the different methods under the income approach
• Recall the best practices of the profession in using various methods under the income approach.