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Advanced Discounts and Premiums |
The Advanced Discounts and Premiums self-study program provides an elemental review of the currently accepted theory underlying the application of discounts and premiums as discussed in the Business Valuations: Fundamentals, Techniques, and Theory program. This elemental review then turns to a detailed analysis of recent and current developments affecting the proper use and measurement of discounts and premiums. The developments addressed within the course include cutting-edge theoretical advancements set forth by some of the profession's brightest, including, among others, Mercer, Abbott, Pearson, Longstaff, Bajaj, and Hall. Further, Internal Revenue Code statutes, Treasury regulations, and other tax authority rulings and pronouncements are analyzed and dissected to the extent such effort provides guidance to practitioners in considering discounts and premiums. Also, relevant judicial decisions from various courts will be reviewed to provide guidance on the profession's current thinking on these complex subjects. |
Item
Number: SS-ADP
Shipping Weight: 2lbs. 0oz. |
Price:
$195.00 |
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This self-study course includes a CPE exam which may be completed and returned, along with a $85 fee, to earn 11 QAS CPE credits (11 credits Specialized Knowledge and Applications). NACVA's Business Valuation and Certification Training Self-Study program meets QAS requirements.
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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