Fair Value Measurement: Valuation Approaches
Available Anytime
Location:
Online
6Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$165.00 Regular Price
Product Code: AI23-FVM-VAAP
Level: Intermediate
Vendor: AICPA CPE Division
Field of Study: Accounting
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.
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.
Major Topics:
Key Topics
- Cost approach
- Market approach
- Income approach
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.