It is strongly recommended to complete Level I – Introduction to Business Valuation and Level II – Intermediate Business Valuation, before registering for Valuation for Financial Reporting.

Accounting and valuation standards for financial reporting are constantly changing and increasingly complex. This course introduces valuation for financial reporting (VFR) concepts and the valuation of intangible assets. VFR continues and expands on this foundation with coverage of a number of the financial reporting-related standards and guidance, as well as related valuation issues.

This course does not require additional textbooks, aside from the course notes.

VFR includes:

  • IFRS topics commonly encountered by valuators, with references to ASPE standards
  • Purchase price allocation and the valuation of intangible assets
  • Asset and goodwill impairment testing
  • Valuation of investments and investment entities
  • The role of the valuator in an audit or other VFR engagement

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