Featuring  (click image for bio)

Robert Reilly CPA Willamette Management Associates

About This Program

Agenda

• Why valuation analysts would use the asset-based approach to value a going concern operating company or professional practice
  
  • The subject transaction is an asset purchase structure (instead of a stock purchase with debt assumption structure)
    
  • A potential acquirer is interested in what a post-deal target company opening balance sheet would look like (e.g., to estimate depreciation and amortization expense or to analyze debt covenant compliance)
    
  • The valuation will be used for asset-based financing purposes
    
  • The valuation will be used to assess the fair market value price of a not-for-profit entity purchase/sale transaction for private inurement compliance purposes
    
  • The valuation will be used to value the assets in a C corporation to S corporation income tax status conversion
    
  • The valuation will be used to assess solvency (or insolvency) for income taxation or fraudulent transfer purposes
    
  • There are inadequate historical or prospective data available to perform income approach or market approach valuation analyses
    
  • The analyst wishes to confirm the income approach or market approach value indications with an independent asset-based approach value indication
    
• The asset-based business valuation approach involves the contemporaneous revaluation of the following operating company asset and liability categories:
  • Working capital accounts
    
  • Real estate
    
  • Tangible personal property
    
  • Intangible assets
    
  • Long-term liability accounts

  Learning Objectives

  • Explain the different methods for valuing intangible assets
  • Describe scenarios where you would the asset approach
  • List assets and liabilities that need to be reevaluated with the asset-based approach

Single Connection Policy

Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy

Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

Business Valuation Resources 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. NASBA Sponsor

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