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Expand your accounting skills by learning how to conduct simple, informal business valuations for your clients.
Take your accounting skills to the next level and better advise your clients by developing a new competency: business valuations. This self-paced online course covers the key principles and practices of business valuation in a Canadian context.
You will learn about core valuation theory as well as the practical fundamentals for performing customized business valuations that consider a company’s industry as well as its unique characteristics and circumstances.
Additional options and pricing may be available. See pricing and registration for more details.
Introduction to business valuation
• Introduction• What is a business valuation?• What is fair market value?• When is a business valuation required?• Business valuation principles• Determining going-concern value• Engagements, reports, and valuator liability
Asset (liquidation) value methods
• Introduction• Liquidation value: Definition and uses• Lquidation value calculations• Tangible asset backing (TAB)• Special problems in asset valuation
Going-concern valuation methods — Part I
• Introduction• Capitalized earnings method
Going-concern valuation methods — Part II
• Introduction• Goodwill• Redundant assets• Summary of capitalized earnings method• Capitalized cash flows method• Market prices/rules of thumb• Other methods• Other valuation factors
Assets versus shares in the buy/sell transaction
• Assets versus shares• Vendor’s alternatives• Purchaser’s alternatives• Comprehensive example
Discounts and premiums on rateable share values
• Introduction• Definitions and terms• Discounts: When applicable• Premiums• Shareholder agreements• Minority oppression
Assets redundant to the operation
• Definition and identification• Effect on earnings and measurement of FMV• Effect on earnings multiplier and TAB• Recognition of income taxes• Hidden redundancy
Qualitative factors for capitalization rate selection
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