Description
Provides an overview of the three common valuation approaches utilized in fair value accounting .
Designed For
- CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
- Candidates preparing for the ABV or CEIV examinations.
Objectives
- Recognize the different methods under the cost approach.
- Recognize the limitations of the cost approach.
- Recognize the different methods under the market approach
- Recognize the limitations of the market approach to value intangible assets.
- Recognize the different methods under the income approach
- Recall the best practices of the profession in using various methods under the income approach.
Highlights
- Cost approach
- Market approach
- Income approach