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AICPA - Accredited Business Valuation (ABV) Eligibility Course

  • Meets 70 hours CPD requirement for ABV designation

  • Complies AICPA regulations

  • Makes you eligible for ABV designations in one go *(Other Conditions Applied)

  • Earn 70 NASBA approved CPD credits

Register

$299

Course Fee

Course modules

Course Modules Credits
Common Issues with Financial Ratio Analysis 1.5
  • To explore the major limitations of ratio analysis.
  • To recognize the differences between accounting profit and economic profit and between book value and market value.
  • To identify the determinants and limitations of earnings quality.
  • To explore the relationships between earnings, cash flow, receivables, and inventory.
  • To describe how to adjust financial statements for changes in accounting treatments.
Current and Projected Cash flows 3
  • To explore ways to prepare current and projected cash flow statements
  • To discover methods to increase cash flow and reduce dips in cash flow
  • To identify sources of cash for businesses
The Definition of Intangible Assets As Per IAS 38 1.5
  • To explore the differences between the intangible assets and the other kinds of assets and expenses.
  • To identify the conditions that must be met to recognize the economic resource as an intangible asset.
  • To discover how to analyze the conditions to test the existence of the intangible asset.
Corporate Planning, Budgeting, And Forecasting 4.5
  • To explore how strategic planning determines the path an organization chooses for its long-term goals.
  • To identify the appropriate time frame and the characteristics of successful strategic plans.
  • To explore various models and how to use them for strategic planning.
  • To explore and develop an understanding of how management uses budgets to motivate, control, communicate, and influence.
  • To explore topics in detail for business forecasting and statistical forecasting including learning curve analysis, standards in budgeting, and pro forma financial statements.
Capital Budgeting 3
  • To identify capital budgeting and the steps undertaken in developing and implementing capital budgets.
  • To recognize relevant and irrelevant costs related to capital budgeting.
  • To identify and calculate the pre-tax and post-tax cash flows related to - the initial investment of a capital project - during the period the project is in operation from revenue, operating expense, and changes to working capital - the end of a capital projects life.
  • To explore the methods payback method, discounted payback method, NPV, IRR for acceptability of a project, advantage, and limitations.
  • To identify capital rationing, mutually exclusive, and independent projects.
  • To recognize why cash flows and discount rates should be adjusted if project cash flows are more or less risky than normal.
  • To identify alternative approaches to dealing with risk in capital investments.
  • To recognize capital budgeting risk analysis techniques
  • To identify the rationale for using real options to mitigate project risk, different types of real options available to management, and the problems comparing projects of unequal sizes and/or unequal lives.
Financial Modeling Using Excel 1.5
  • To use a disciplined approach for using Excel to develop financial analysis.
  • To prepare financial projections of the income statement, balance sheet, and statement of cash flows.
Business Finance 101 1.5
  • To explore the history of business accounting
  • To identify Why businesses fail
  • To discovers the two main purposes of business finance and accounting
  • To recognize the key principles of business finance and what they mean
  • To recall what debits and credits are
  • To recognize the three key financial statements for an organisation
  • To explore What the Balance Sheet, Income Statement and Cash-flow Statement tells you
  • To recognize how to analyze business investments
Working Capital Management 3
  • To recognize the components of working capital and calculate net working capital
  • To explore the factors that determine the risk appetite of an organization.
  • To explore how risk affects a firm’s approach to managing working capital.
  • To identify working capital opportunity costs and the tradeoffs between liquidity risk and return on assets.
  • To explore the impact changes in credit policy have on accounts receivable, working capital and sales volume.
  • To identify the different types of short-term credit, including trade credit, short-term bank loans, lines of credit, commercial paper and bankers’ acceptances.
  • To explore how to calculate the effective interest rate of trade discounts and calculate the effective interest rate on loans with compensating balances.
  • To identify ethical issues and responsibilities for valuation analysts
  • To Review historical and modern ethical theories
  • To define what is capital allocation and identify the relevant tools.
  • To identify and evaluate sources of cash generated by the business.
  • To evaluate different investment opportunities.
  • To integrate financing strategy with capital allocation to preserve flexibility and maximize returns.
  • To evaluate the uses of surplus cash to pay dividends and/or repurchase shares.
  • To identify the users and their needs
  • To recognize the importance of accounting processes, systems, and internal controls
  • To analyze financial statements to evaluate performance, financial strength, and cash flow generation
  • To evaluate variances and root cause of performance
  • To assess costing analysis and decisions of operating leverage
  • To Make investment decisions and critically analyze forecasts
  • To provide an overview of all of the corporate performance management (CPM) methods
  • To explore balance scorecard, designing a strategy map, and defining appropriate key performance indicators (KPIs) for motivation and incentives
  • To explore how to use ABC to manage product, service-line, channel, and customer profitability
  • To identify how to measure customer lifetime value (CLV) for retail customers, compare ABC with time-driven ABC, resource consumption accounting (RCA), and apply “Attributes” to assess “value-added costs” and “costs of quality (COQ)”
  • To explore the shift to rolling financial forecasts, dealing with resource capacity planning, integrating Enterprise Risk Management with CPM, and applying Target Costing for new products and services
  • To recognize why there is an increased the interest in BI and BA.
  • To identify the analytics continuum and differentiate between forecasting and predictive analytics
  • To review the ASC 805 guidance on accounting and reporting for business combinations.
  • To analyze how to estimate the fair value of assets acquired and liabilities assumed.
  • To review financial statement disclosures for business combinations which can be extensive, especially for larger transactions.
  • To review the closing process.
  • To identify presentation requirements.
  • To discuss credit analysis including the five “C’s” of credit.
  • To analyze the “four” basic financial statements.
  • To recognize a “five-step” financial statement analysis model including cash flow analysis.
  • To review basic and advanced “cash management” tools.
  • To discuss effective “collection” techniques including the “legal” aspects of collections and “negotiation skills” for collecting cash.
  • To review the “management” of the collection process.
  • To identify Business (EBITDA) & Personal Cash Flow Analyses as tools for advanced Cash Flow Analysis.
  • To recognize Global Cash Flow: Combining the Business and Personal Cash Flows.
  • To recall key concepts of Statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow.
  • To analyze Cash Flow Projections and Sensitivity Analysis.
  • To recognize CRE Cash Flow Analysis including Investment Models.
  • To identify Business & Personal Cash Flow Analyses including Direct Applications to Business Scenarios.
  • To recognize the important concepts of EBITDA, FCC, FCF, Cash Basis Cash Flow, and UCA Cash Flow Analyses.
  • To analyze Personal Cash Flow Analysis.
  • To develop an understanding of Global Cash Flow: Combining the Business and Personal Cash Flows.
  • To recognize Commercial Real Estate Cash Flow Analysis including “What-If” Situations.
  • To discuss the recognition rules for provisions.
  • To analyze how to account for contingent assets and contingent liabilities.
  • To know what to do with risks and uncertainties.
  • To comprehend constructive obligations.
  • To discuss the provisions.
  • To identify the reasons for performing a valuation engagement and the various valuation approaches.
  • To recognize the standards guide in preparing a business valuation.
  • To recognize the reasons for performing a business valuation.
  • To identify the requirements to obtain the Accredited in Business Valuation (ABV) designation from the AICPA.
  • To differentiate IRS Revenue Rulings containing guidelines for valuing preferred stock.
  • To identify standards of the value set by state statute.
  • To differentiate valuation approaches and how they apply.
  • To describe types of engagements.
  • To recognize the three standards of value for business valuation.
  • To determine the source to raise money for starting a business
  • To discuss different source of finance for different stages in business
  • To discuss the Pros and Cons of different sources of finance.
  • To determine cost of different sources of finance
  • To discuss business valuation concepts
  • To gather basic understanding of business models
  • To determine what are financial models and how they work
  • To discuss concepts of valuing business
  • To determine how to build an idea model
  • To discuss how to develop a lean business model canvas to prepare for launch
  • To recognize the importance of testing and refining a business model through pivoting
  • To identify the basic types of business model pivots
  • To describe how to develop a traditional business model canvas and use it as a foundation for a business plan
  • To determine the use of three types of business models for each stage in the early development of a new business
  • To determine the initial measurement of property, plant, or equipment.
  • To identify the appropriate accounting treatment for subsequent measurement of PPE.
  • To recognize the unique disclosure and presentation requirements of IFRS for Fixed Assets
  • To analyze the role that cash flow, debt, and equity each play in funding a business during growth.
  • To discuss the steps to building a good relationship with a banker and understand why it is important.
  • To recognize the difference in short- and long-term debt financing.
  • To identify which type of equity financing is best for different financing needs.
  • To explain the difference between budgets and forecasts.
  • To recognize common mistakes that can arise when making financial forecasts.
  • To identify the connections between the marketing plan and revenue forecasts.
  • To describe the key elements of the marketing mix
  • To describe ways to build accurate financial forecasts based on multiple scenarios
  • To explain the characteristics of intangible assets.
  • To comprehend recognition and measurement rules.
  • To know how to apply rules for estimating useful life.
  • To identify accounting treatment for retirement and disposal of intangible assets.
  • To comprehend the disclosure requirements of IAS 38.