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)

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