2006 Annual Meetng

An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.


CPE Session 31: Sunday, August 6, 1:00 PM – 4:00 PM

Business Valuation Case Analysis

This session has been canceled.

Description/Objectives:
In this course we will conduct an actual business valuation case analysis. The case will include:

  1. Identifying standards of value.
  2. Financial analysis and normalization of financial statements.
  3. Evaluation and selection of valuation methodologies.
  4. Sources and evaluation of data.
  5. Determination of discount and capitalization rates.
  6. Application of discounts and premiums.
  7. Reconciliation of value.
  8. Report writing.

Objective:
The objective of the case is to provide a "real-world" example of a business valuation engagement. The case will emphasize the practical issues commonly addressed by business valuation professionals and will help participants to recognize the critical assumptions and decisions required in calculating discount rates, utilizing publicly traded comparables, equating levels of value, and other steps involved in estimating a value under either the FASB's new Fair Value or the IRS Fair Market Value standard of value.

Presenter:
Keith Sellers, University of North Alabama


* Denotes special requirements or prerequisite

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