Please choose between the following three options for navigation.
• 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
• Introduction• Liquidation value: Definition and uses• Lquidation value calculations• Tangible asset backing (TAB)• Special problems in asset valuation
• Introduction• Capitalized earnings method
• 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• Vendor’s alternatives• Purchaser’s alternatives• Comprehensive example
• Introduction• Definitions and terms• Discounts: When applicable• Premiums• Shareholder agreements• Minority oppression
• Definition and identification• Effect on earnings and measurement of FMV• Effect on earnings multiplier and TAB• Recognition of income taxes• Hidden redundancy
Join our financial literacy volunteer program for CPA members.
January 9, 2017
Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.
March 1, 2017
Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.