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AICPA's ABV Examination Review Course
Valuation Services
CPE Self-study

AICPA's ABV Examination Review Course

The AICPA's ABV credential is one of the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA or finance professional planning to specialize in this lucrative practice area.

$188 - $299
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Specialized Knowledge

Level

Intermediate

CPE Credits

10

Author(s)

Courtney N. Mussatt, Jason MacMorran, Chad Hoekstra, Andrew C. Blank, R. James Alerding

Availability

1 year

Product Number

155796

 Business & partner 
 Part of a discounted 
Product Details

The AICPA's ABV credential is one of 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.

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.

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 Outcomes
  • 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
Credit Info
CPE Credits
Online
10
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
Prerequisites
Moderate amount of business valuation experience
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$299.00
AICPA Members
Online
$235.00
FVS Section Members
Online
$188.00
ABV Credential Holders
Online
$188.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Courtney N. Mussatt
CPA/ABV
Jason MacMorran
CPA/ABV/CFF, CVA
Chad Hoekstra
CPA/ABV/CFF
Andrew C. Blank
CPA/ABV
R. James Alerding
CPA/ABV, ASA
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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AICPA's ABV Examination Review Course
Select from the following options:
Online
$299.00
Nonmember Price
$299.00
Price excluding sales tax
$299.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Our top picks for additional learning - and savings

We’ve paired this product in CPE & Learning bundles to help you meet your learning goals. As a bonus, bundles include even more savings.

Our top picks for additional learning - and savings

We’ve paired this product in CPE & Learning bundles to help you meet your learning goals. As a bonus, bundles include even more savings.

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