AICPA's ABV Examination Review Course

Format

Course - Online

Level

Intermediate

Duration

10h

The AICPA’s ABV credential is one of the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA or finance professional planning to specialize in this lucrative practice area.

Learning outcomes

Identify valuation related professional standards and guidelines issued by AICPA (for example, VS Section 100).
Differentiate among standards of value, premises of value, and levels of value.
Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.
Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.
Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment.

£179.00 (CIMA members only)

£229.00

VAT calculated on checkout

Product information

Overview

Newly enhanced and closely aligned with the ABV exam, the AICPA’s ABV Examination Review Course is the only comprehensive ABV Exam review program backed by the resources and collective expertise of business valuation professionals associated with the world’s largest membership association representing the accounting profession.

The AICPA’s ABV credential is one of the most rigorous and prestigious business valuation certifications. It is an essential marketing tool for valuation professionals who specialize in this lucrative practice area. A key step towards becoming an ABV credential holder, the ABV Exam tests a comprehensive range of business valuation knowledge which is listed in the Global ABV Examination Blueprint (ABV Blueprint).

The ABV exam is offered in a two-part, modular format. Part 1, "Foundation of Valuation Theory", covers the ABV Blueprint section I and chapters 1-3 of the ABV Exam Review Course. Part 2, "Implementation of Valuation Methods", covers the ABV Blueprint section II and chapters 4-9 of the ABV Exam Review Course. Please reference the ABV Blueprint before preparing for the ABV Exam.

This course reviews most of the items on the ABV Blueprint and should be combined with independent reading and study to prepare for the ABV Exam.

Key topics:

Professional Standards, the Engagement, and Standards of Value
FASB Accounting Standards Codification 820, Fair Value Measurement
Subject Company Analysis
Income Approach to Value
Cost of Capital
The Market Approach to Valuation
Asset-Based Approach
The Valuation of Intangible Assets and Intellectual Property
Valuation Adjustments: Discounts and Premiums and Reconciliation of Indicated Values

Who should take this course?

Candidates preparing for the ABV examination

Professional development

This Course - Online offers 10 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study:	Specialized Knowledge
Prerequisites:	Candidates preparing for the ABV examination
Programme level:	Intermediate
Duration:	10h
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£179.00 (CIMA members only)

£229.00

VAT calculated on checkout

Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.