Level III elaborates on the foundational knowledge gained in Levels I and II and strengthens the Student’s awareness of business valuation theory. By the end of this course, Students will have an understanding of more sophisticated valuations techniques and the skills to apply those methods to real life cases. Students should complete Levels I and II prior to beginning Level III.
Level III covers the following concepts:
- Allocation of value amongst different classes of shares
- Common, preferred and special shares
- Valuation of financial instruments
- Valuation of start-up, high-tech, and financially distressed companies
- Fair value measurement in the context of valuation for financial reporting
- Valuation of intangible assets
- Contingent consideration
- Tax loss carry forwards