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Fair Value Measurement: Valuation Approaches
Valuation Services
CPE Self-study

Fair Value Measurement: Valuation Approaches

Provides an overview of the three common valuation approaches utilized in fair value accounting .

$95 - $149
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

6.5

Author(s)

Mark L. Zyla

Availability

1 year

Learning Outcomes
  • Recognize the different methods under the cost approach.
  • Recognize the limitations of the cost approach.
  • Recognize the different methods under the market approach
  • Recognize the limitations of the market approach to value intangible assets.
  • Recognize the different methods under the income approach
  • Recall the best practices of the profession in using various methods under the income approach.
Key Topics
  • Cost approach
  • Market approach
  • Income approach
Product Details

This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.

Who Will Benefit
  • CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
  • Candidates preparing for the ABV or CEIV examinations.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$149.00
AICPA Members
Online
$119.00
FVS Section Members
Online
$95.00

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Credit Info
CPE Credits
Online
6.5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Foundational or basic understanding of fair value measurements
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Mark L. Zyla
CPA/ABV, CFA, ASA
Mark L. Zyla is a Managing Director of Acuitas, Inc. an Atlanta Georgia based valuation and litigation consultancy firm. Mark is the practice leader of the firm's valuation practice. Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation (""CPA/ABV""), Certified in Financial Forensics (""CFF"") by the AICPA, a Chartered Financial Analyst (""CFA""), and an Accredited Senior Appraiser with the American Society of Appraisers certified in Business Valuation (""ASA""). Mark serves on the AICPA's Forensic and Valuation Services Executive Committee. He is former member of the Business Valuation Committee of the AICPA, where he was also formerly the Chairman of the AICPA's ABV Examination Committee. He served for a number of years as the chairman of the AICPA's Fair Value Measurement Conference Committee. Mark is currently a member of the Business Valuations Committee of the ASA where he also serves on the business valuation standards subcommittee. He is one of the authors of the International Glossary of Business Valuation Terms which has been adopted by the major valuation organizations. He is also a member of the Liabilities Working Group of the International Valuation Standards Council (""IVSC""). Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, Mark was inducted into the AICPA Business Valuation Hall of Fame. Mark is a frequent presenter and author on valuation issues. He has taught valuation courses at the FBI Academy in Quantico, Virginia and to the PCAOB in Washington D.C. He is on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 2nd ed. published by John Wiley & Sons, Inc. (2013). Mark is also the author of the course, ""Fair Value Accounting: A Critical New Skill for All CPAs"" published by the AICPA. Mark is also co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA.
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 product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional 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.

Fair Value Measurement: Valuation Approaches
Online
$149.00
Nonmember Price
$149.00
Price excluding sales tax
$149.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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