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.



$289.00

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

Quiz

Suggested readings

Qualitative factors for capitalization rate selection

Speakers/Presenters

Contacts

Please contact:

CPA Canada Professional Learning and Development Customer Service
Tel: 1-888-337-3242
Email: pld@cpacanada.ca