We all know the three approaches to value, and we know that all of the three must be considered in performing a valuation of an interest in a business. But do we know when and how and why to use each one? This webinar will provide the business valuation professional with considerations and uses of each of the three approaches and how to avoid the pitfalls accompanying each.
The attendee will learn the proper use of the Asset Approach and why it is perhaps the least understood of the three approaches.
The attendee will learn when to use and when not to use the market approach.
The attendee will learn why the income approach is the most commonly used approach in valuing the smaller businesses.
The attendee will learn how to use a combination of approaches when appropriate.
Mr. Alerding has over 45 years of experience working with businesses in various consulting matters and over 30 years of experience working with complex valuation and litigation support matters. He lectures frequently on business valuation and forensic services and has testified many times on valuation and economic damages in a variety of Federal and State courts. Jim has published numerous articles on business valuation and related subjects. He is the author of Valuation of a Closely Held Business and Purchase or Sale of a Closely Held Business as part of the Tax Advisors Planning Series published by Research Institute of America, and he co-authored "The Handbook for Divorce Valuations" and "Financial Valuation: Applications and Models," a treatise on business valuation published by John Wiley & Sons. He was one of the three individuals selected by the American Institute of Certified Public Accountants task force that wrote the Statement on Standards for Valuation Services issued in 2008 that provides the valuation standards for the AICPA's 300,000+ members. Accordingly, Jim is a "Qualified" Appraiser, as defined under the Pension Protection Act of 2006 and the applicable treasury regulations for valuations submitted to the Internal Revenue Service.
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