To discover how IFRS 13 simplifies Fair value Measurement
To identify what parts of FASB’s Topic 820 (formerly SFAS 157) are aligned with IFRS 13
To explore commonly used valuation techniques
To recognize common oversights in applying these valuation techniques
To explore examples of how IFRS 13 affects financial instruments, intangibles, non-financial assets, and liabilities
IFRS Business Combinations
2
To analyze concepts and rules for mergers and acquisitions.
To discuss business combination accounting criteria.
To identify what information to disclose to enable users of the financial statements to evaluate the.
To recognize the exceptions to recognition and measurement principles in business combinations.
Raising Finance for Business & Understanding Valuation
2
To determine the source to raise money for starting a business.
To discuss the different sources of finance for different stages in business.
To discuss the Pros and Cons of different sources of finance.
To determine the cost of different sources of finance.
To discuss business valuation concepts.
Intro to Business Models, Financial Modelling & Valuation
2
To gather a basic understanding of business models
To determine what are financial models and how they work
To discuss concepts of valuing a business
Financial Modelling for Making Business Decisions and Plans
2
To evaluate the revenue and cost models.
To calculate cash burns and the ability to project how much you need
To create a financial model including profit & loss, cash flow
To discuss the impact of various decisions and evaluate scenarios
To discuss the impact of different prices/costs/customer acquisition.
ASC 820 the Basics of Fair Value Accounting
2
To recall when entities can elect and are required to use the fair value option
To discuss the ASC 820 guidance on accounting and reporting for business.
To identify how to determine the fair value of assets and liabilities under the ASC 820 fair value approach
To identify appropriate inputs to use when determining the fair value of an asset or liability
To determine the difference between “best use” and other markets.
To describe transfers between Levels of inputs
Topic 805 Update Business Combination Accounting
2
To discuss the Topic 805 update 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 and disclosure requirements.
Firm Valuation and ROE Model
2
To discuss the concept of interest and the time value of money.
To define value creation.
To link value creation to return on equity and how it is affected by management’s operating, investing, and financing decisions.
To discuss a spreadsheet-based valuation model using ROE inputs.
To explain computing the inherent value of Best Buy.
To analyze how this valuation framework should be interpreted and used, which includes conducting sensitivity analysis on the model’s key inputs.
Business Valuations: An Introduction
2
To identify the business valuation methodologies and standards.
To identify the reasons for performing a business valuation.
To recognize the standards guide in preparing 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.
Business Valuations- Income Approach
2
To identify the business valuation methodologies under the Income Approach.
To identify issues to look for in the income approach of determining the value of a business or subsidiary.
To recognize the reasons for performing a business valuation using the Income approach.
To review NACVA and AICPA standards.
To identify standards of the valuation set by state statute.
To differentiate valuation approaches and how they apply.
Business Valuations- Cost Approach
2
To identify the business valuation methodologies and standards
To identify issues to look for in the cost approach of determining the value of a business or subsidiary
To recognize the reasons for performing a business valuation using the Cost Approach
To review NACVA and AICPA standards.
To identify standards of the valuation set by state statute.
To differentiate valuation approaches and how they apply.
Red Flags in a Small Business Valuation
2
To identify red flags in a small business valuation.
To recognize standards for preparing a small business valuation.
To describe how a basic analysis is performed for a small business valuation.
To recognize common errors in a business valuation.
To identify risks a valuator should consider.
To differentiate types of fraud and describe a conclusion of value.
To identify true statements regarding an asset sale.
To recognize the number one data break that targets a small business.
To describe what can be presented in a court of law and used in litigation cases.
To identify which type of transaction is difficult to do with skimming.
To recognize common errors small businesses, make concerning depreciation.
To differentiate correct statements about cybersecurity.
Business Valuations: Developing Economic Outlooks
2
To identify the basic requirements for documenting an economic outlook in a business valuation.
To recognize the aspects of the economic outlook in a business valuation.
To evaluate where to obtain the data, and how to format, analyze and present the information.
To define the purpose, standard, and premise of the valuation.
To minimize the risk of a Daubert challenge.
Introduction to Business Valuation for a Closely-Held Business
2
To recognize the opportunities for the business appraisal for closely-held business owners.
To identify the types of typical assignments.
To discuss the credentials in the marketplace.
To be familiar with appropriate standards, approaches, and methods of analysis.
To determine the need for financial analysis, risks in the business, and application of market evidence for closely-held businesses.
To be able to comprehend the various types of reports.
Intermediate Business Valuations: Developing The Risk Buildup
1
To identify and analyze the components involved in the Risk Build-Up approach for business valuations.
To explain the significance and impact of various risk factors on the enterprise's discount rate in valuation methodologies.
To analyze the relationship between risk elements and the cost of capital in the valuation process.
To discuss how to apply professional judgment in determining the relevance and influence of key factors such as management depth, industry stability, and financial structure on valuation.
To explain the methodology and steps involved in developing a risk buildup for valuation purposes, supported by illustrative examples for clarification.
Intermediate Business Valuation: What are Intangible Assets and Why Do We Need to Value Them
1
To identify Intangible Assets.
To discuss types of Intangible Assets.
To analyze reasons for valuing Intangible Assets.
To explain common Valuation Approaches.
Intermediate Business Valuation: A Review of the WACC
1
To identify the uses for the Weighted Average Cost of Capital Model.
To analyze how to calculate the Weighted Average Cost of Capital (WACC).
To discuss areas where the valuation professional’s professional judgment is needed.
To explain how to support your professional judgment.
Intermediate Business Valuation: A Review of The CAPM
1
To analyze the CAPM model.
To identify the uses for the Capital Asset Pricing Model.
To know how to calculate the Capital Asset Pricing Model.
Topic 820 Update to Improve Fair Value Guidance for Equity Securities
2
To examine the background and scope of Topic 820.
To discuss the latest information regarding measuring the fair value of equity.
To discuss the specific items targeted by each amendment in Topic 820.
To analyze the applicable new accounting treatment for each amendment.
To explain the effect of the amendments.
To inspect the unique disclosure and presentation requirements of Topic 820.
Business Valuations: Real Estate Valuations
8
To identify the types of real estate to be valued.
To identify the types of real estate ownership.
To determine the various types of ownership for real estate.
To analyze how easements, ingress, egress, etc. affect a real estate valuation.
To explain how to value an eminent domain condemnation.
To discuss how to value agricultural real estate.
To explain how to value commercial real estate.
To identify how to value residential real estate (Rental properties).
To review environmental issues affecting a real estate valuation.
To analyze water, miner, and air rights issues affecting a real estate valuation.
Business Valuations: Writing the Report
2
To identify the basic requirements for documenting an economic outlook in a business valuation.
To recognize the aspects of the economic outlook in a business valuation.
To analyze the key components and best practices involved in writing a comprehensive business valuation report.
The Importance of Certified Business Valuations in Divorce Cases
1
To explain the importance of certified business valuations in divorce cases and the factors that need to be considered when valuing a business.
To identify the different methods used to calculate the value of a business, including asset-based, income-based, and market-based approaches.
To analyze the legal requirements for valuations in divorce cases, including the role of expert witnesses, and the use of valuations in property division settlements.
Business Combinations — Joint Venture Formations
2
To discuss the latest information about business combinations and joint venture formation.
To know the overall guidance for business combinations and joint venture formation.
To apply presentation rules and exceptions.
To review the recognition, measurement, and presentation constraints.
To explain disclosure and presentation requirements.
To know the unique disclosure and presentation requirements for business combinations and joint venture formation.
To review liquidity.
To discuss required note disclosures.
Integrated Financial Modeling for M&A and Valuations
1
To analyze to interpret historical financial data and turn it into actionable insights.
To discuss skills to create accurate future projections that drive strategic planning.
To explain how to evaluate synergies and mitigate risks in M&A deals.
To inspect various valuation methods to estimate the worth of target companies.
To gain insights into using financial models for informed strategic choices.
Unlocking Valuation Ratios: In-depth Analysis and Application
1
To discuss the calculations and interpretations of core valuation ratios.
To analyze how to apply valuation ratios in investment analysis and decision-making.
To explain the practical implications of valuation ratios.
Balancing the Books: Navigating the Nuances of Debt and Goodwill Calculation
2
To analyze the fundamental concepts of debt and goodwill in financial accounting.
To explain the methodologies and factors involved in precise debt and goodwill calculations.
To analyze the impact of debt and goodwill calculations on financial statements and business evaluations.
To discuss how to apply learned principles in practical scenarios to reinforce comprehension and proficiency.
To inspect the significance of accurate debt and goodwill calculations in optimizing financial decision-making.
Using AI in a Business Valuation
2
To recognize ways to use artificial intelligence in a business valuation.
To identify the limitations of artificial intelligence software.
To identify the ethical issues involved with using artificial intelligence.
Valuation in Focus: Unleashing the Power of Football Field Analysis
2
To explain football field analysis and its role in blended valuation.
To discuss the methodologies and considerations involved in conducting football field analysis for investment valuation.
To explore the integration of various valuation methods within football field analysis for a holistic investment perspective.
To engage in practical applications and case studies to enhance analytical skills and practical proficiency in conducting football field analysis.
Mastering the Art: Effective Presentation of Valuation Outputs
2
To discuss the key elements that should be included in a well-structured valuation output presentation.
To know how to tailor the presentation to meet the needs and expectations of different audiences.
To develop techniques for presenting complex valuation data in a clear, compelling, and accessible manner.
To engage in practical exercises to refine presentation skills and receive constructive feedback.
Valuation Vistas: Navigating Pre-Money and Post-Money Concepts
2
To explain the fundamental differences and implications of pre-money and post-money valuation concepts.
To discuss how these valuations are calculated and applied in various investment scenarios.
To explore strategic considerations in utilizing pre-money and post-money valuations in investment analysis and decision-making.
To discuss practical examples and case studies to apply learned concepts in realistic investment contexts.
Valuation Varieties: Dissecting Deal, Other, and Transaction Values
2
To define and distinguish between Deal Value, Other Value, and Transaction Value.
To explore the various contexts and scenarios where each valuation type is prominently used.
To discuss the implications and strategic considerations associated with each valuation type.
To engage in case studies and practical exercises to solidify understanding and application.
Multiples Mastery: Selecting and Applying Key Valuation Multiples
2
To discuss the characteristics and applications of various valuation multiples.
To analyze how to select appropriate valuation multiples tailored to specific industries, companies, and analytical objectives.
To explore strategies for effectively applying and interpreting valuation multiples in financial analyses.
To discuss case studies and practical examples to enhance analytical skills and practical knowledge.
Foundations of Corporate Value: NOPAT, Working Capital, and Capex Adjustments Unveiled
2
To explain a comprehensive understanding of NOPAT (Net Operating Profit After Taxes) and its significance in financial analysis.
To delve into the dynamics of working capital changes and their impact on business valuation.
To discuss the essential concepts and practices related to Capex (Capital Expenditure) adjustments.
To engage in practical exercises to apply these foundational concepts in real-world valuation scenarios.
Navigating Valuation Frontiers: Mastering Enterprise Value Calculations
2
To explain the fundamental components and concepts essential for calculating Enterprise Value.
To review the systematic process of deriving Enterprise Value using Equity Value amongst other critical components.
To explore the significance of Enterprise Value in various financial analyses and decision-making processes.
To engage in practical exercises and case studies for hands-on application and reinforcement of learning.
Risk Realms in Valuation: Exploring Diverse Risk Concepts for Informed Analysis
2
To develop a robust understanding of various risk concepts such as ERP, CRP, SSRP, IRP, DLOM, and DLOC.
To explore the methodologies and significance of incorporating these risks in valuation processes.
To enhance analytical acumen in evaluating and applying risk considerations to bolster valuation accuracy.
To engage in practical scenarios to nurture the application of risk concepts in valuation practices.
Navigating the Nuances: A Deep Dive into Mid-Period Valuations
2
To explain the concept and significance of mid-period valuations.
To explore the methodologies and approaches commonly used in conducting mid-period valuations.
To identify the challenges and complexities associated with mid-period valuations and learn strategies to address them.
To engage in practical examples and case studies to apply knowledge and enhance analytical skills in performing mid-period valuations.
Terminal Value Triumph: Mastering Diverse Approaches to Enduring Valuation
2
To explain the various approaches to calculating Terminal Value, including the Gordon Growth Model, Exit Multiple Method, and H-Model.
To discuss the underlying principles, assumptions, and applications of each approach in valuation processes.
To develop analytical finesse in choosing and applying the most suitable approach based on specific valuation contexts.
To engage in hands-on exercises and case studies to solidify understanding and application of these Terminal Value approaches.
Business Valuations - Market Approach
2
To identify the business valuation methodologies under the Market Approach.
To analyze issues to look for in the market approach of determining the value of a business or subsidiary.
To recognize the reasons for performing a business valuation using the Market approach.
To review NACVA and AICPA standards.
To identify standards of the valuation set by state statute.
To differentiate valuation approaches and how they apply.
The American Institute of CPAs established the Accredited in Business Valuation (ABV) credential program in 1998 for members who specialize in valuation. The ABV credential is granted exclusively by the
AICPA to CPAs and
Qualified Valuation Professionals who demonstrate considerable expertise in valuation through their knowledge, skill, experience, and adherence to professional standards.
By providing the ABV credential to those valuation professionals who do not have a CPA credential, the AICPA recognizes that qualified business valuation professionals can come from a variety of professional fields and backgrounds.
The ABV credential is widely recognized by users of valuation services as designating individuals who have the expertise, experience, and credibility in performing financial valuations of a business, ownership interest, security, and intangible assets.
There are various services provided by ABV Designation holder, some of them are mentioned below:
Selling or purchasing a business.
Obtaining financings, such as SBA loans or other financings..
Planning for a merger, acquisition, or stock offering.
Developing an estate plan and/or determining the fair market value of ownership interest for estate tax return filing purposes.
Gifting or selling of ownership interests in a privately-owned business.
Determining the fair value of assets and liabilities for financial statement purposes.
...
Measuring the fair value of intangible assets for financial statement purposes.
Assisting in litigation matters, such as marital dissolutions or shareholder disputes.
Preparing annual valuations for the benefit of Employee Stock Ownership Plan (ESOP) plan fiduciaries and ESOP participants.
Providing consultation and information to business owners who desire to optimize their company’s capital structure (debt and equity) and lower the company’s overall cost of capital.
Unlimited opportunities to grow professionally.
Offers dynamic careers at the intersection of valuation and accounting.
Chance to get a work with the biggest names in wealth management and banking.
Career advancement as a Partner, CFO, or CEO.
Work with Big4 accounting and consulting firms.
Huge demand for entry-level associates in this field.
ABVs represent a 125-year-old established, trusted, and regulated profession.
ABVs are distinguished from other valuation professionals through their training, experience, testing, and education.
ABVs have access to a community of like-minded professionals and the latest tools, resources, and learning opportunities — and more — to be successful.
ABVs have the expertise backed by the world’s largest member association representing the accounting profession — the AICPA.
ABVs are competent and confident in the subject matter and are committed to continued learning in business valuation.
ABVs have demonstrated their expertise in the specialized topic of business valuation.
There are two ways to become Accredited in Business Valuation Designation Holder:-
If you are a Certified Public Accountant: Here are 7 steps for becoming an ABV Designation Holder:
Step 1: Maintain Regular, Honorary, or International Associate AICPA Membership in good standing.
Step 2: Hold a valid and unrevoked CPA license or certificate issued by a legally constituted state authority.
Step 3: Pass the ABV Examination.
Step 4: Business Experience requirement - CPA candidates must have obtained a minimum of 1,500 hours of valuation-related experience within the 5-year period preceding the date of the credential application.
Step 5: Education Requirement - All candidates must complete 75 hours of valuation-related continuing professional development (CPD) within the 5-year period preceding the date of the credential application.
Step 6: Apply online for taking ABV credential.
Step 7: Sign a Declaration of Intent to comply with the requirements of ABV Recertification.
...
If you are a Valuation professional: Here are 7 steps for becoming an ABV Designation Holder:
Step 1: Maintain Associate, Non-CPA Associate, or CPA Exam Candidate Affiliate AICPA Membership in good standing.
Step 2: Hold a bachelor’s degree or equivalent from an accredited college or university.
Step 3: Complete required training on the AICPA Code of Professional Conduct or the AICPA Professional Conduct and Standards Education for Finance Professionals course.
Step 4: Pass the ABV Examination.
Step 5: Business Experience requirement – Valuation professional candidates must have obtained a minimum of 4,500 hours of valuation-related experience within the 5 years preceding the date of the credential application. (CLICK HERE and go to Page 8 for detailed information about Business Experience requirements).
Step 6: Education Requirement - Valuation professional candidates must complete 75 hours of valuation-related continuing professional development (CPD) within the 5 years preceding the date of the credential application. (CLICK HERE and go to Page 9 for detailed information about the Education requirements).
Step 7: Apply online for taking ABV credential.
Step 8: Sign a Declaration of Intent to comply with the requirements of ABV Recertification.
For both of the above pathways, if candidates have passed the ASA credential exam of the American Society of Appraisers, CFA exam level III of the CFA Institute, or CBV credential exam of the Canadian Institute of Chartered Business Valuators, the ABV Exam requirement is waived.
There are two ways to clear ABV Exam:
Pathway 1: Pass the two-part, 6 hour ABV Examination.
Exam Type: The ABV Exam is a computer-based, two-part, non-disclosed exam. This means the questions and answers are not published nor are you permitted to remove any exam materials from the testing site.
Delivery Method: You may take the exam in person at one of 300 locations nationwide, or online in a remotely-proctored environment.
Grading: Each exam is carefully graded by a team of psychometricians to ensure that the questions are statistically valid.
Timing: You must pass both exam modules within 12 months (measured from the date the first module was passed) to receive credit for passing the ABV Exam. Each exam module will last a total of 3 hours and 15 minutes, including a 15-minute break.
Types of Questions: Each exam module asks 90 multiple-choice questions consisting of a stem that includes factual data and provides four answer options. During the exam, you will be able to access the International Glossary of Business Valuation Terms as well as Formulas & Variable Definitions (located in the ABV Blueprint) via computer.
...
Pathway 2: Pass the ASA credential exam of the American Society of Appraisers, CFA exam level III of the CFA Institute, or CBV credential exam of the Canadian Institute of Chartered Business Valuators.
Which subject area does ABV Exam’s every Module cover?
Foundation of Valuation Theory
Professional Standards
Financial Reporting
Defining the Engagement
Sources of Economic and Industry Data
Macro-Economic and Environmental Analysis
Industry Analysis
Subject Entity Analysis
Implementation of Valuation Methods
Valuation Approaches
Intellectual Property and Other Intangible Assets
Discounts, Premiums and Other Adjustments
Conclusion of Value
Check out the detailed Exam Blueprint for more information.
To maintain the credential, ABV credential holders must continue to pay the appropriate annual credential fee and meet the following recertification requirements:
Maintain AICPA membership in good standing.
Complete 4 hours of professional ethics education every 3 years.
Complete 60 hours of continuing professional development (CPD) within the credential body of knowledge every 3 years, with a minimum of 10 hours annually.
CPD may include-
Structured learning activities approved by NASBA, a legally constituted state authority, or other professional body; or
Unstructured learning activities, which may constitute up to 50% (30 hours every 3 years) of a credential holder’s CPD to meet credential renewal requirements.
For detailed information on recertification requirements, please CLICK HERE.
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Frequently Asked Questions
Yes. There is no time limit in terms of when you successfully complete the exam and when you apply for the ABV credential. However, when you do apply, only ABV-related education and experience in the last 5 years can be used to meet the education and experience requirements for the ABV credential.
You can apply for the credential any time after completing the ABV Exam.
Yes, the AICPA offers valuation resources for university professors and students. Students are encouraged to access FVS Section content and take the ABV Exam.
Numerical score results are not included in result letters. The ABV Exam is designed to psychometrically assess whether candidates have a sufficient base level comprehension of the ABV Body of Knowledge. Therefore, results are issued as either “Pass” or “Fail” indicating whether the exam taker meets this minimum threshold. You must pass both test modules within 12 months after passing the first module (measured from the end of the exam window) to pass the ABV exam.
Pass/fail score results will be displayed on-screen immediately after completing your exam. A follow-up email with pass/fail score results will also be sent immediately.
The exam requirement is waived for candidates who have passed the ASA credential exam of the American Society of Appraisers, CFA exam level III of the CFA Institute, or the CBV credential exam of the Canadian Institute of Chartered Business Valuators.
Once documentation and payment have been submitted, the AICPA will review and issue a welcome letter if approved. At this time individuals may use the ABV credential in accordance with the rules of the state in which they practice. Members are not authorized to use the credential until they receive this notice. An ABV certificate will be mailed to the successful candidate. In some cases, applicants may be required to provide additional information in support of their application.
Yes. A percentage of approved applications are selected for random audit. Any misrepresentations or incorrect information may result in disciplinary action, including suspension or revocation of ABV credential and/or eligibility.
Yes, all requirements including exam, education and experience must be completed before applying online for the ABV credential. The only exception is the required training on the AICPA Code of Professional Conduct or the AICPA Professional Conduct and Standards Education for Finance Professionals course which may be completed within 30 days after submitting the application.
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