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The Imperative of Considering the Concept of Highest and Best Use in Healthcare Valuation(151118A_N) |
Course CPE: 3 hours Field(s) of Study: Economics–3 hrs 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: Self-Study |
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Number: 15PHCSD1118A
Shipping Weight: 0lbs. 0oz. |
Price:
$189.00 |
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Recording Date: November 18, 2015
Presenter: Todd A. Zigrang
Program Description:
A thorough understanding of financial valuation concepts is a requisite foundation for a well-reasoned and defensible valuation analysis. The valuation standard requires the determination of the standard of value, as well as the premise of value for each engagement. Due to various regulatory edicts, the standard of value in the healthcare industry is Fair Market Value. However, the selection of the premise of value, i.e., an assumption further defining the standard of value to be used, should be driven by the concept of highest and best use.
After completing this webinar, attendees will be able to:
- Recognize the importance of the consideration of the concept of highest and best use in selecting the appropriate value premise
- Recognize how the selection of the premise of value impacts valuation results
- Identify a circumstance in which the highest and best use called for a change in the premise of value
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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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