The Asset-Based Approach to Business Valuation

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Video

The Asset-Based Approach to Business Valuation

Speaker: Robert Reilly, CPA, CGMA, ABV, CFF,ENROLLED AGENT, President/CEO/COO,

  • Format

    Video

  • Level

    Intermediate

  • Duration

    1h 15m

This video explains how the asset-based approach can be applied to value both operating companies and investment holding companies.

Learning outcomes

  • At the conclusion of this session, the attendee will be able to:
  • (1) understand when to apply the asset-based approach in a business valuation assignment,
  • (2) distinguish between the asset-based approach to business valuation and the cost approach to property valuation,
  • (3) analyze the conclusions of the asset-based approach with regard to (a) level of value concluded, (b) premise of value concluded, (c) income tax liability concluded, and (d) amount of goodwill concluded.

£35.00 (CIMA members only)

£45.00

VAT calculated on checkout

Product information

Overview

This video explains how the asset-based approach can be applied to value both operating companies and investment holding companies. This video describes how this approach concludes a marketable, controlling ownership interest. In addition, it explains how the selected asset valuation methods and procedures can be applied to conclude either a going-concern value or a liquidation value of the subject business entity. And, finally, this video presents illustrative examples of two common asset-based approaches valuation methods: (1) the asset accumulation method and (2) the adjusted net asset value method.

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:Basic knowledge of, or general experience in, forensic accounting, business valuation, or litigation
Programme level:Intermediate
Duration:1h 15m
Format:Video
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£35.00 (CIMA members only)

£45.00

VAT calculated on checkout

Speaker

  • Robert Reilly, CPA, CGMA, ABV, CFF,ENROLLED AGENT, President/CEO/COO,

    Robert Reilly has been a firm managing director at Willamette Management Associates (WMA) for over 25 years. WMA is a business valuation, forensic analysis, and financial advisory services firm. Before WMA, Robert was a valuation partner for the Deloitte & Touche accounting firm. Robert's practice includes the valuation of businesses, securities, and intangible assets for transaction, taxation, accounting, litigation, and other purposes.

    Robert holds a BA degree in economics and an MBA degree in finance, both from Columbia University. He is a certified public accountant, certified management accountant, certified global management accountant, accredited tax advisor, and an enrolled agent (to practice before the IRS). He is accredited in business valuation and certified in financial forensics. He is a chartered financial analyst, certified business appraiser, certified valuation analyst, certified valuation consultant, certified review appraiser, accredited senior appraiser, certified real estate appraiser, and stated-certified general appraiser in Illinois and several other states.

    Robert is the co-author of 12 valuation textbooks, including Guide to Intangible Asset Valuation (published by the American Institute of Certified Public Accountants) and Practical Guide to Bankruptcy Valuation (the second edition published by the American Bankruptcy Institute in 2017). He currently serves as a contributing editor for the following professional journals: Construction Accounting and Taxation, Financial Valuation and Litigation Expert, and Practical Tax Strategies.