Programme Overview
 
This is an e-learning programme and also a module from the ISCA Professional Business Accountant (PBA) Programme.
 
Upon successful registration and payment, you will be notified via email within 10-15 mins on your enrolment confirmation with user instructions to access this programme.
 
Please complete all topics and sub-topics within the E-Learning courseware.
(The programme and assessment is valid for 6 months from the date of purchase)

Programme Objective
 
Business valuation in the context of financial reporting, establishes the value of an asset to be recorded in the financial statements
 
Mergers and acquisitions are increasingly common corporate growth strategies, and there is a need to analyse and account for assets ranging from tangibles such as property, plant and equipment, to intangibles such as brand names and intellectual property. Undoubtedly, business valuation, as a skill set, is growing in importance in the foreseeable business environment.
 
This e-learning course will provide a broad overview of business valuation for the purpose of financial reporting.

Programme Outline

 

1. Discuss the relevance of valuation in financial reporting
2. Contrast the three principal valuation approaches
3. List the factors to be considered in selecting valuation methods
4. Examine the key valuation issues in the market/income approach
5. List the types of assets that need to be tested for impairment
6. Discuss situations where financial assets need to be fair valued
7. Describe situations where tangible and intangible assets need to be valued
8. Identify the types of tangible and intangible assets
9. Explain when the market, income or cost approach is appropriate for valuation of tangible and intangible assets

 
Training Methodology
 
E-Learning (24/7) with videos and MCQ Assessment

No cancellation or change in programme enrolment once the enrolment is successful
 

Click here for ISCA E-Learning User Guide.

Intended For

A Foundation level programme intended for Accounting Professionals, including preparers of financial statements. Professionals who wish to acquire an overview of various valuation approaches and valuation methods will also benefit from the course.

Competency Mapping

Others = 2.00 Hours

Programme Facilitator(s)