|
|
| The Three Valuation Approaches—Challenges and Issues (1608C_N) |
Course CPE: 2 hours
Field(s) of Study: Taxes–2 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 |
Item
Number: 16PBVSD08C
Shipping Weight: 0lbs. 0oz. |
| Price:
$147.00 |
|
|
|
|
Recording Date: August 8, 2016
Presenter: Pater Agrapides; Marc Bello; Robert Grossman; Garth Tebay
Program Description:
Navigating through the proper application of the Income, Market, and Asset Approaches can pose technical issues for practitioners on a daily basis. Among those issues expected to be addressed include:
- 1. What is the business valuator’s role with respect to future projections of expected economic benefits used in the discounted future economic benefits approach?
- 2. Is tax affecting future economic benefit streams of pass through entities (PTE) required and, if so, how is this best accomplished?
- 3. In constructing a discount rate under the build-up model, what is the most appropriate way to handle anomalies in the date of valuation risk free spot rate (risk free rate)?
- 4. Determining the propriety of using and the quantification of the small stock premium (the size premium), the industry premium, and the Company Specific Risk Premium (CSRP) in constructing a discount rate under the build-up model.
- 5. What is the best way to account for market/industry volatility in business valuation?
What is the best way to ensure that the valuator avoids redundant consideration of investment risk?
- 6. How best to determine that guideline companies used within the market approach meet the level of “sufficient similarity” to ensure defendable results.
- 7. How best to adjust guideline information to enhance comparability and usefulness in the market approach.
- 8. Understanding when and how best to use the cost/asset approach in business valuation.
- 9. What is the built in gains tax issue and how to best quantify the taxes on built in gains?
After completing this webinar, attendees will be able to:
- Recognize current issues facing the business valuation profession in applying the income, market and the cost/asset approaches and understand the history and technical foundation for each
- Identify and apply recognized best practices in performing business 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. |
|
|
