Overview
This intensive business valuations course is divided into 3 parts. Part A provides an introduction to the business valuation process and is accompanied by a case study to help you with the practical application of the theory. Part B provides an introduction to valuation compliance and regulation in Australia with particular focus on the requirements of the Accounting Professional and Ethical Standard (APES) 225 Valuation Services, plus an overview of the compliance framework for the preparation of various types of valuation reports.
Part B also examines issues surrounding the preparation of business valuation reports, explains some important valuation concepts, and examines their relevance and importance. It also introduces valuation reporting in relation to mandatory requirements under various legislation, regulations and best practice guidelines under the increasingly popular international reporting standards. The case study looks at how to prepare an APES 225 compliant engagement letter.
Part C provides an introduction to some international elements of business valuations. It continues the case study, now involving the valuation of a potential acquisition of a business in China. This case study will provide some exposure to the issues involved in international business valuations.
Key topics:
- Key concepts in business valuation
- What is business value?
- The business valuation process
- Valuation regulation
- APES 225 Valuation Services
- APES 225: Key sections
- APES GN 20 Scope and Extent of Work for Valuation Services
- Other valuation compliance requirements in Australia
- International elements of business valuation
- Singapore valuation matters
- Malaysia valuation matters
- China (PRC) cross-border investment issues
- The international regulatory landscape
This course consists of one hard copy learning manual and one online assessment.
Want to know more? Click below to view a sample of the learning manual:
Objectives
- Explain and apply core valuation concepts
- Describe the key valuation methodologies and identify which one to adopt in a given situation
- Identify and avoid common valuation pitfalls
- Apply and use key tools, checklists and methodologies
- Describe, interpret and apply the appropriate guidelines and regulations
- Identify and analyse ethical considerations
- Interpret the requirements of APES 225
- Explain and apply the core valuation concepts as applied to an international scenario
- Describe the key valuation methodologies and identify which to adopt in a given situation
- Describe key considerations in international jurisdictions (such as Singapore, Malaysia, Hong Kong and China)
- Describe the key considerations for valuing a business in China and Hong Kong
Audience
This course is suitable for finance and accounting professionals who need to carry out or understand valuations.