Goodwill is the appraiser's oldest friend, most tenacious foil, and the most loyal companion throughout the valuation process. Apart from knowing how to account for it, the appraiser must also know how to apportion it, for it comes in different forms. In this highly-anticipated webinar expert appraisers James Alerding and Stacy Collins discuss the classic considerations in goodwill apportionment. From identifying and assessing goodwill to recognizing how the current economic climate has and will continue to impact this important intangible asset, Alerding and Collins address what every appraiser needs to know.
This program is eligible for self-study CPE credit
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- What is personal goodwill?
- Factors in implementing personal goodwill in cases
- Personal goodwill isn't just for divorce litigation
- Personal goodwill in the context of general valuation principles
- How personal is personal goodwill?
- Entity goodwill
- "Pure" personal goodwill
- Transferable personal goodwill
- How does the standard of value impact personal and entity goodwill?
- What is the impact of a covenant-not-to-compete
- Personal goodwill in commercial business
- Personal goodwill and a lack of control
- Determining personal goodwill
- Define personal, professional, and other types of goodwill and how they should be approached in a valuation
- Identify key judicial decisions that have defined how goodwill is identified and valued
- Associate jurisdictional differences with treatment of goodwill in a valuation
- Define why goodwill identification and proper assessment is essential for a sound conclusion of value
Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: QAS Self-Study
Recommended CPE: 2 (Specialized Knowledge & Applications)
Business Valuation Resources, LLC 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.learningmarket.org.
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