Practical aspects of business valuation

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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

CPA Canada Board of Directors and AGM

Learn about CPA Canada’s board of directors and the upcoming Annual General Meeting to be held in Quebec City on September 27, 2017.

10 accountants who matter

July 17, 2017

As Canada celebrates its 150th anniversary, we take a look back at 10 accountants who changed the face of our profession.

The ONE national conference 2017

September 18, 2017

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.