Practical aspects of business valuation

Expand your accounting skills by learning how to conduct simple, informal business valuations for your clients.

Event Details

Location and date:
Online On-Demand Event

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.

View Table of Contents

Additional options and pricing may be available. See pricing and registration for more details.


8 CPD hour(s)
Pricing & registration

You will learn about:

  • the fundamentals of practicing business valuation in Canada
  • basic approaches to assets and earnings valuation
  • asset versus share price negotiations in actual buy/sell situations
  • two special problem areas in valuation:
    • discounts and premiums
    • redundant assets

Who should attend?

  • public accounting practitioners

More Details:

Session Descriptions

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


Suggested readings

Qualitative factors for capitalization rate selection



Please contact:

CPA Canada Professional Learning and Development Customer Service
Tel: 1-888-337-3242


Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.