BV301 focuses on key principles and real world applications for the valuation of intangible assets in a financial reporting context. This four day course includes specific references to relevant accounting guidance including audit requirements for fair value matters.

Key Topics include:

• Important Issues for Financial Reporting
• Overview of the Three Valuation Approaches
• The Cost Approach
• The Market Approach
• Overview of the Income Approach
• And much more!

The course focuses on SFAS 141 – Purchase Price Allocations; SFAS 142- Goodwill Impairment; and SFAS 157 – Fair Value Measurement. Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets… by Michael J. Mard, ASA, James R. Hitchner, ASA and Steven D. Hyden, ASA. Hardcover; 240 pages (2007). This new 2nd edition is not required but is a good reference.