International Valuation Standards promote global consistency in valuations. You'll learn more about these guidelines and best practices that apply in multiple jurisdictions. Essential information for valuations across the globe You'll gain important knowledge of the International Valuation Standards, which guide asset valuations and improve consistency worldwide. Topics you'll explore include: - General standards and essential requirements for all IVS-compliant valuations - Asset-specific standards for specific assets, such as intangible assets, nonfinancial liabilities, and inventory Applying International Valuation Standards You'll learn how to combine your professional judgment with these standards to perform effective valuation engagements for businesses and intangible assets by covering various topics, such as: - Valuation approaches and methods, and when to apply them - Special considerations, such as an entity’s capital structure and restrictions on intangible-asset transfers Emerging trends in asset valuation Additionally, you'll look at emerging topics being considered by the International Valuation Standards Council, as well as its process when deciding whether to move forward with new or revised standards. Topics generating discussion at the Council include: - Quantifying environmental, social and governance factors in valuations - Increasing importance of intangible assets for the future of valuation - Technological advances affecting valuations - Valuation risk Who Will Benefit - Business valuation professionals - Public accountants - Investment professionals - Service providers that utilize valuations Key Topics - International valuation standards - Business valuation - Intangible asset valuation - Emerging issues in international valuation Learning Outcomes - Identify the history, purpose, and benefits of International Valuation Standards. - Identify the structure of the International Valuation Standards. - Apply International Valuation Standards in the context of a business valuation. - Apply International Valuation Standards in the context of intangible asset valuation. - Recognize emerging issues in business and intangible asset valuation.
Learning Objectives
Basic