Business Valuation

3 Credits: Finance


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Business Valuation

Course Level
CPE Credits

3 Credits: Finance

Course Description

In the complex landscape of business acquisitions, understanding and maximizing the value derived from purchasing a business is a critical challenge that hinges on proficient knowledge of valuation methods. For professionals involved in such transactions, navigating through the various valuation methods and determining the most suitable one for a specific situation can be daunting. Moreover, the complexity intensifies when assessing intangible assets, where traditional valuation methods may not suffice, and the risk of making costly valuation mistakes increases. Without a comprehensive understanding of these valuation intricacies, professionals risk undervaluing or overvaluing a business, leading to significant financial and strategic repercussions.

The “Business Valuation” course is designed to address these challenges by providing an in-depth understanding of different valuation methods and their appropriate applications. It guides participants through the nuances of determining business value, including how to handle scenarios with a range of valuation indications. The course delves into the valuation of intangible assets, adjustment factors, and common valuation errors, equipping participants with the knowledge to make informed valuation decisions. Attendees will learn to identify situations requiring business valuation, understand the methodology for calculating valuation, and apply premiums and discounts accurately. This course is an essential resource for professionals seeking to enhance their expertise in business valuation, ensuring accurate and beneficial outcomes in business acquisition processes.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify the situations in which a business valuation may be needed.
  • Cite the presence of going concern indicators.
  • Identify the calculation methods used for each of the valuation methodologies.
  • Cite how the cost of capital is derived, including the proper derivation of beta.
  • Cite how scenario analysis can be used to refine the discounted cash flows model.
  • Identify the circumstances under which premiums and discounts are applied to a valuation.

Chapter 2

  • List the different types of intangible assets.
  • Identify the different methods available for assigning valuations to intangible assets.
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Course Specifics

Course ID
Revision Date
August 8, 2023

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …