A background in financial accounting and reporting and taxation obtained through university level courses or other professional designations will be greatly beneficial.

On completion of this course, Registered Students will be comfortable with valuation terminology and methodologies, have a developing awareness of issues which require specialized valuation knowledge, and will be familiar with the roles that CBVs are well suited for.

In addition to the course notes, supplementary textbooks are recommended. To order the textbooks for this course, please see the Course Materials page.

Level I includes:

• The concept of value
• Open market and notional market valuations
• Commonly used value-related terms
• Overview of valuation approaches and methodologies
• CBV Institute Code of Ethics
• CBV Institute Practice Standards
• The valuation assignment
• The cost of capital, discount rates, and capitalization rates
• The unlevered and levered approaches to valuation
• The income approach to value – Discounted cash flows, capitalized earnings and capitalized cash flow approaches
• Redundant assets
• Intangible assets and goodwill
• Industry rules of thumb

Registration not available at this time.