Learning outcomes

Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment.
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.
Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.
Identify the five basic steps of a valuation engagement.
Differentiate among standards of value, premises of value, and levels of value.
Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).

£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 Exam Review is the only comprehensive BV examination review program backed by the resources and collective expertise of business valuation professionals associated with the nation's premier membership organization for CPAs.

The AICPA’s ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area. A key step towards becoming an ABV, the ABV exam tests a comprehensive range of business valuation knowledge.

The ABV exam is offered in a two-part, modular format. Module 1, "Approaches", covers Content Specification Outline (CSO) section II and chapters 4-7 and 9 of ABV Exam Review. Module 2, "Analysis and Related" covers CSO sections I & III and chapters 1-3 and 8 of ABV Exam Review. Please reference the CSO before preparing for the ABV exam.

NOTE: Taking this review course does not guarantee that the candidate will successfully pass the ABV exam. This course reviews most of the items on the exam’s content specific outline and is not meant to teach topics to the candidate for the first time. A significant amount of independent reading and study will be necessary to prepare for the exam, regardless of whether or not the candidate completes this review course.

Key topics:

Professional Standards, the Engagement, and Standards of Value
Fair Value for Financial Reporting Based on Financial Accounting
Standards Board Accounting Standards Codification (FASB ASC) 820
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?

ABV credential candidates

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:	Moderate amount of business valuation experience
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.