Preview FVS Practice Aid 06-3 Analyzing Financial Ratios
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
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
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
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
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
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
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
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
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
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
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