Valuation for Financial Reporting
Registration for VFR requires completion of Level III –Advanced Business Valuation
Accounting and valuation standards for financial reporting are constantly changing and are increasingly complex. This course builds on concepts covered in Level III, which introduced valuation for financial reporting 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 have additional required textbooks, aside from the course notes (which can be found in Moodle).
VFR covers the following concepts :
- IFRS and ASPE standards and framework
- Business combinations
- Purchase price allocation
- Impairment testing
- Valuation of investment entities
- The role of the valuator in an audit or other VFR engagement