Preview FVS Practice Aid 06-3 Analyzing Financial Ratios

Practice Aid:  See a preview of FVS Practice Aid 06-3: Analyzing Financial Ratios
Published on April 05, 2013

FVS Practice Aid 06-3 Analyzing Financial Ratios

Practice Aid:  Illustration of the use of financial ratio analysis techniques in a comparative analysis of a client organization with other appropriate organizations. Practitioners can draw upon this document in diverse engagement situations as a representation
Published on August 09, 2010

Financial Analysis and Other Suggested Examination Methods

Article:  Financial analysis, both horizontal, and vertical can be used to help identify the existence or concealment of fraud.
Published on May 10, 2011

The Market Approach

Article:  The market approach is the most direct approach for establishing the market value of a business. The methods included in this approach are the guideline company method, the transaction (merger and acquisition) method, and various industry methods or rules of thumb. These methods are used to determine the value of
Published on January 05, 2011

Practice Aids and Other Non-Authoritative Guidance

Practice Aid:  These Practice Aids, Special Reports and Whitepapers are designed to serve as educational and reference material on technical issues and are not intended to serve as authoritative guidance.
Published on May 03, 2013

Form of the Business

Article:  Guideline company information, particularly from the public marketplace, is reported on an after-tax basis. It is especially important that the practitioner understand the tax implications when comparing guideline company or industry information with the subject of the valuation. The practitioner needs to be certain that the information being used for comparison
Published on December 28, 2010

Morningstar Cost of Capital Resources Center

Product:  The Morningstar® Cost of Capital Resources Center consolidates extensive calculations and analysis in a searchable online resource. FVS Section members have access to promotions and discounts for the Industry Analysis Reports, Company Beta Reports, and Custom Peer Group Builder.
Published on May 01, 2012

Forensic Accounting Tools In the Audit Process with Case Studies

Article:  This toolkit includes some forensic accounting tools that may be useful in the audit process to aid in the detection of material financial statement fraud. Learn More>>
Published on May 07, 2010

Guideline Company Analysis

Article:  Describes the guideline public company method of appraisal which is based on the premise that pricing multiples of publicly traded companies can be used as a tool to be applied in valuing the closely held appraisal subject.
Published on December 14, 2010

FVS Practice Aid 06-2 Preparing Financial Models

Practice Aid:  Illustration of the use of financial ratio analysis techniques in a comparative analysis of a client organization with other appropriate organizations
Published on April 16, 2013

Forensic Accounting Procedures in the Audit Process

Article:  Here you'll find background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5)
Published on May 10, 2011