9
Date: Thursday, January 9, 2020
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

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Featuring  (click image for bio)

Weston Kirk
CVA
Willamette Management Associates
Robert Reilly
CPA
Willamette Management Associates

About This Program

In this presentation with Robert Reilly and Weston Kirk they describe —and illustrate —the practical procedures related to the generally accepted asset-based approach to business valuation. First, explore the client situations in which the analyst should consider applying the asset-based approach. Second, review the generally accepted business valuation methods within the asset-based approach, including the asset accumulation method (AA method) and the adjusted net asset value method (ANAV method). Third, review the procedures for valuing working capital accounts, real estate and tangible personal property, identifiable intangible assets, and goodwill—and long-term liabilities and contingent liabilities—based on both (1) a value in use premise of value and (2) a value in exchange premise of value. Fourth, this presentation includes illustrative examples of the application of both the AA method and the ANAV method.

Agenda

  • The asset-based valuation approach within the context of the three generally accepted business valuation approaches
  • Strengths and weaknesses of the application of the asset-based approach
  • Generally accepted asset-based approach valuation methods
  • Differences between the asset-based (business) valuation approach and the cost (property) valuation approach
  • Procedures to value working capital accounts
  • Procedures to value real estate
  • Procedures to value tangible personal property
  • Procedures to value identifiable intangible assets
  • Procedures to value goodwill
  • Procedures to value long-term debt and contingent liabilities
  • Consideration of make-ready expenses, disposition expenses, economic obsolescence, and income tax liabilities
  • Illustrative example of an asset accumulation method analysis
  • Illustrative example of an adjusted net asset value method analysis

Learning Objectives

  • Identify and justify business valuation assignments that would benefit from the application of the asset-based approach
  • Recognize and explain the differences between the asset accumulation method and the adjusted net asset value method
  • Describe and apply the generally accepted property methods for valuing individual asset accounts and individual liability accounts
  • Distinguish and apply the asset-based approach to conclude either a going-concern value indication or a liquidation value indication

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 (Accounting Technical)

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