An Accountant’s Guide to Non-Fiscal Share & Business Valuations

Introduction

This live broadcast session is aimed at those who wish to undertake more non-fiscal valuation work. It will also be of benefit if you are looking for an update on the latest developments and practice.

It is aimed at the valuer more accustomed to be instructed in dispute cases rather than in company transactions.

With the benefit of his first hand knowledge of valuation issues, including disputed valuations, the course will also include examples of the many and varied valuations likely to have to be undertaken for accounting purposes as required by FRS 102.

It will also cover what the International Valuation Standards mean for share and business valuers, consider the possible alternative valuation bases, explore the role of the expert witness in court - plus the all important issue of valuer's liability.

What You Will Learn

This live and interactive session will cover the following:

• Valuation bases Including those according to the International Standards and what they mean for valuers
• Market Value
• Fair Value
• Fair Market Value
• Valuation methodologies for trading companies
• EBIT
• EBITDA
• DCF
• Articles and Shareholder Agreements
• What do they mean and what are their consequences?
• Relevance of valuation formula?
• Disputed Valuations
• For matrimonial purposes
• For s994 Companies Act 2006
• Quasi-partnership - to discount or not to discount?
• FRS 102
• Valuations for accounting purposes including intangibles
• Role of the Expert valuer
• Single Joint Experts
• Expert's reports
• Challenges to Expert Determinations
• The expert's instructions
• Valuer's liability following on from:
• Dean v Prince
• Jones v Kaney
• Other liability cases

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.