Practical aspects of business valuation

Return To Event Page

This is the agenda for Module
Module	Session
Module 1	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
Module 2	Asset (liquidation) value methods • Introduction • Liquidation value: Definition and uses • Lquidation value calculations • Tangible asset backing (TAB) • Special problems in asset valuation
Module 3	Going-concern valuation methods — Part I • Introduction • Capitalized earnings method
Module 4	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
Module 5	Assets versus shares in the buy/sell transaction • Assets versus shares • Vendor’s alternatives • Purchaser’s alternatives • Comprehensive example
Module 6	Discounts and premiums on rateable share values • Introduction • Definitions and terms • Discounts: When applicable • Premiums • Shareholder agreements • Minority oppression
Module 7	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
Appendix A	Suggested readings
Appendix B	Qualitative factors for capitalization rate selection

Highlights

The ONE national conference 2019

September 23, 2019

Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.

Public sector conference 2019

October 28, 2019

If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.

Mastering money conference 2019

November 7, 2019

Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.