This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

ABV credential preparation

AICPA ABV Exam Review Course Logo aicpa

  ABV Exam Review Task Force , R. James Alerding,... |   $229.00 - 289.00 |   CPE: 10.0 |   AICPA |   May 2018 |   Specialized Knowledge and Applications |   AICPA Store

Newly enhanced and closely aligned with the ABV exam, the Association for International Professional Accountant’s ABV Exam Review 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.

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. A key step towards becoming an ABV, the ABV exam tests a comprehensive range of business valuation knowledge.

The ABV exam is offered in a two-part, modular format. Module 1, "Approaches", covers Content Specification Outline (CSO) section II and chapters 3-7 of ABV Exam Review. Module 2, "Analysis and Related" covers CSO sections I & III and chapters 1, 2 and 8-10 of ABV Exam Review. Please reference the CSO before preparing for the ABV exam.

NOTE: Taking this review course does not guarantee that the candidate will successfully pass the ABV exam. This course reviews most of the items on the exam’s content specific outline and 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 or not the candidate completes this review course.

Learning Objectives

  • Differentiate among standards of value, premises of value, and levels of value.
  • Identify the five basic steps of a valuation engagement.
  • Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment
  • Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.
  • Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100) and tax authorities.
  • Apply BV knowledge to special issues, including intellectual property, litigation and dispute resolution services, FLPs and LLCs, ESOPs, special types of securities, and reporting.
  • Recognize landmark cases.

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

Who Will Benefit?

  • ABV credential candidates

DISCOUNTS

FVS Section Members Save an Additional 20%!

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Forensic and Valuation Services Section.

Topics covered:
  • Management accounting: Technical: Corporate finance & treasury management: Business valuation, Intermediate
  • Forensic & valuation services: Technical: Valuation analysis, Intermediate
  • Forensic & valuation services: Technical: Litigation, Intermediate
  • Forensic & valuation services: Technical: Damage calculations, Intermediate
  • Forensic & valuation services: Technical: Family law, Intermediate
  • Forensic & valuation services: Technical: Mergers & acquisitions, Intermediate
  • Forensic & valuation services: Technical: Tax valuation, Intermediate
  • Forensic & valuation services: Technical: ESOP valuation, Intermediate
  • Forensic & valuation services: ABV credential preparation
Who Will Benefit?
  • ABV credential candidates
Key Topics
  • Professional Standards, the Engagement, and Standards of Value
  • Fair Value for Financial Reporting Based on Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 820
  • Subject Company Analysis
  • Income Approach to Value
  • Cost of Capital
  • The Market Approach to Valuation
  • Asset-Based Approach
  • The Valuation of Intangible Assets and Intellectual Property
  • Valuation Adjustments: Discounts and Premiums and Reconciliation of Indicated Values
Learning Objectives
  • Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).
  • Differentiate among standards of value, premises of value, and levels of value.
  • Identify the five basic steps of a valuation engagement.
  • Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.
  • Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.
  • Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment

Newly enhanced and closely aligned with the ABV Exam, the AICPA's ABV Examination Review Course is the only comprehensive ABV Exam review program backed by the resources and collective expertise of business valuation professionals associated with the world's largest member association representing the accounting profession.

The AICPA's ABV credential is one of the most rigorous and prestigious business valuation certifications. It is an essential marketing tool for valuation professionals who specialize in this lucrative practice area. A key step towards becoming an ABV credential holder, the ABV Exam tests a comprehensive range of business valuation knowledge which is listed in the ABV Exam Content Specification Outline (CSO).

The ABV Exam is offered in a two-part, modular format. Part 1, "Foundation of Valuation Theory", covers CSO section I and chapters 1-3 of the ABV Exam Review Course. Part 2, "Implementation of Valuation Methods", covers CSO section II and chapters 4-9 of the ABV Exam Review Course. Please reference the CSO before preparing for the ABV Exam.

This course reviews most of the items on the ABV Exam CSO and should be combined with independent reading and study to prepare for the ABV Exam.

Comments/Reflections

You may also be interested in: