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| Valuation Issues in M&A: Standards, Accounting, and Due Diligence (2271Q) |
Course CPE: 2 hours
Field(s) of Study: Accounting–1 hr; Finance–1 hr
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: QAS Self-Study |
Item
Number: 26BV0513VIM
Shipping Weight: 0lbs. 0oz. |
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$147.00 |
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Recording Date: May 13, 2026
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. This course will cover the NACVA and other relevant valuation standards and how they apply to valuations prepared for M&A. Specifically, the use of investment value as the standard of value will be explained, and how that differs from using fair market value. The course will also cover accounting standards that impact M&A, including intangible assets and GAAP reporting. The work performed as part of the due diligence process will be explored, including the data collection processes and the relevant information provided. The work for sell-side due diligence will be examined, 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 course will cover the items included in that normalized EBITDA process. The role of the valuation professional in the due diligence process will be covered 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.
Takeaways
Attendees will understand the different valuation standards that might come into play when doing valuations for M&A, as well as the standards of value that might be used (FMV vs investment value). They will also learn about the role of valuation professionals in due diligence, including sell-side work, and the types of valuation databases that can be used to assist in deals.
After completing this course, you will be able to:
- Identify the relevant standards for valuations in M&A
- Differentiate the differences in the standards of value used
- Recognize due diligence projects, including sell-side work
- Determine normalized EBITDA for transaction purposes
- Identify the role of the valuation professional in diligence
- Select transaction databases to assist in M&A valuations
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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