This session explains how the asset-based approach can be applied to value both operating companies and investment holding companies. This session describes how this approach concludes a marketable, controlling ownership interest. This session 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, this session presents illustrative examples of two common asset-based approaches valuation methods: (1) the asset accumulation method and (2) the adjusted net asset value method.
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.
CPA, CGMA, ABV, CFF, ENROLLED AGENT,
Willamette Management Associates