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| Valuation Issues in M&A: Standards, Accounting, and Due Diligence (2200Q) |
Course CPE: 2 hours
Field(s) of Study: Accounting–2 hrs
Program Level: Overview
Prerequisites: None required. These overview programs may be appropriate for professionals at all organizational levels.
Advanced Preparation: None
Delivery Method: QAS Self-Study |
Item
Number: 25SMA0911VIM
Shipping Weight: 0lbs. 0oz. |
| Price:
$147.00 |
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Recording Date: September 11, 2025
Presenter: Kent Pummel
Program Description:
Valuations in the world of mergers and acquisitions (M&A) are often very different from reports prepared for other purposes, such as estate and gift tax. The session will cover the NACVA and other relevant valuation standards, and how they apply to valuations prepared for M&As. Specifically, the use of investment value as the standard of value will be discussed, and how that differs from using fair market value.
This session will also cover accounting standards that impact M&As, including intangible assets and GAAP reporting. The work performed as part of the due diligence process will be discussed, including the data collection processes and the relevant information provided. The work for sell-side due diligence will be covered and how this is a very important step in getting a company ready to sell.
Typically, due diligence develops the expected EBITDA that a potential buyer can expect to receive. The session will cover the items included in that normalized EBITDA process. The role of the valuation professional in the due diligence process will be discussed as well, especially when there is a separate group that typically handles the due diligence work. The valuation transaction databases that can be used to help with a potential sale will also be discussed.
After completing this course, you will be able to:
- Differentiate between valuation standards
- Determine the concept of investment value
- Identify the key accounting standards that impact valuations for M&A
- Recognize the due diligence process
- Determine the role of the valuation professional in the due diligence process
- Select valuation databases to assist with sales transactions
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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