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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.
Program 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
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