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Fair Value Measurement: Valuation Approaches

Available Until

**OnDemand**

6.5 Credits

Member Price $135.00

Non-Member Price $165.00

Overview

This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.

Highlights

Key Topics

  • Cost approach
  • Market approach
  • Income approach

Prerequisites

Foundational or basic understanding of fair value measurements

Designed For

Who Will Benefit

  • CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
  • Candidates preparing for the ABV or CEIV examinations.

Objectives

Learning Outcomes

  • 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.

Non-Member Price $165.00

Member Price $135.00