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ABV Examination Review Course Self-study Edition

Author/Moderator: ABV Exam Review Task Force
Publisher: AICPA
Availability: In Stock
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NOTE: Taking the AICPA’s review course does not guarantee the candidate of successfully passing the ABV exam. The review course reviews most of the items on the exam’s content specific outline. The course is not meant to teach topics to the candidate for the first time. A significant amount of independent reading and study will be necessary to prepare for the exam, regardless of whether the candidate completes the review course or not.

The AICPA’s ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area. The ABV Exam, a key step towards becoming an ABV, tests a comprehensive range of business valuation knowledge.

The self-study edition of the ABV Exam Review Course consists of an in-depth, comprehensive review of the BV body of knowledge, approximately 300 review questions and a final exam to assist in the candidate’s preparation for the ABV exam.

Newly enhanced and closely aligned with the ABV exam, the AICPA's ABV Exam Review course is the only comprehensive BV examination review program backed by the resources and collective expertise of business valuation professionals associated with the nation's premier membership organization for CPAs.

Topics Discussed:

  • Professional Standards, the Engagement, and Standards of Value
  • Subject Company Analysis
  • The Market Approach to Valuation
  • Cost of Capital
  • Income Approach to Value
  • Asset-Based Approach
  • Valuation Adjustments: Discounts and Premiums
  • Fair Value for Financial Reporting Based on Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 820
  • The Valuation of Intangible Assets and Intellectual Property
  • Valuation Service Areas

Learning Objectives:
When you complete this course, you will be able to:

  • Define the engagement and premise of value and write the engagement letter
  • Identify valuation related professional standards and guidelines issued by AICPA (e.g., Statement on Standards of Valuation Services No. 1) and tax authorities
  • Review sources of data, techniques and methods used to analyze business interest, value drivers, and risk assessment
  • Examine the three primary approaches to value (and related hybrid approaches), as well as discounts, premiums and the reconciliation of value estimates
  • Apply BV knowledge to special issues, including intellectual property, litigation and dispute resolution services, FLPs and LLCs, ESOPs, special types of securities, and reporting
  • Gain familiarity with landmark cases

Who Will Benefit?

  • ABV credential candidates

Prerequisite:  Moderate amount of business valuation experience

Advanced Preparation: None

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NASBA Field of Study: Specialized Knowledge and Applications
Level: Intermediate
Recommended CPE Credit: 21
ABV Examination Review Course Self-Study Edition
Text , 2014
Product# 745794
Availability: In Stock
AICPA Member:$480.00
Your Price:$600.00
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