Course Description

Business valuation in the context of financial reporting, establishes the value of an asset to be recorded in the financial statements.

Mergers and acquisitions are increasingly common corporate growth strategies, and there is a need to analyse and account for assets ranging from tangibles such as property, plant and equipment, to intangibles such as brand names and intellectual property. Undoubtedly, business valuation, as a skill set, is growing in importance in the foreseeable business environment.

This e-learning course will provide a broad overview of business valuation for the purpose of financial reporting.

Learning Outcomes

After this course, you will achieve the following objectives:

• Discuss the relevance of valuation in financial reporting
• Contrast the three principal valuation approaches
• List the factors to be considered in selecting valuation methods
• Examine the key valuation issues in the market/income approach
• List the types of assets that need to be tested for impairment
• Discuss situations where financial assets need to be fair valued
• Describe situations where tangible and intangible assets need to be valued
• Identify the types of tangible and intangible assets
• Explain when the market, income or cost approach is appropriate for valuation of tangible and intangible assets

Competency Mapping

CPE Category 'Others' = 2.0 CPE Hours

Viewing of E-Learning Course

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