Forensic & Valuation Services Conference 2018

FVC1868 - The Asset-Based Approach to Business Valuation

Nov 7, 2018 11:55am ‐ Nov 7, 2018 1:10pm


Description

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.

Speaker(s):

  • Robert F. Reilly, CPA, CGMA, ABV, CFF, ENROLLED AGENT, President/CEO/COO, Willamette Management Associates

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