This course examines the valuation approaches used to estimate fair value under ASC Topic 820. It begins by exploring the three primary valuation techniques: the market approach, income approach, and cost approach. The course covers the use of comparable companies, comparable transactions, and market multiples, as well as discounted cash flow models, forecast assumptions, discount rates, terminal value, and replacement cost methods. It also discusses how entities select the appropriate valuation technique based on the characteristics of the asset or liability and the availability of relevant information. The course highlights common valuation challenges and considerations when developing fair value estimates that reflect market participant assumptions.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the primary valuation approaches used to measure fair value
•    Select appropriate valuation techniques based on available information
•    Distinguish between market, income, and cost approaches

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/