Business valuation approaches, methods, and procedures, part 2
Overview
Learning Objectives
After completing this course, the learner should be able to:
- Calculate the two asset-based approach models—adjusted net asset value and excess earnings value
- Define the various concepts that impact the valuation of a business
- Recognize Revenue Ruling 59-60 and its impact on closely held common stock
- Recognize how to reconcile differing valuations
- Identify the elements required in a business valuation report and the parties that may influence such reports
Details
- Field of Study
- Specialized Knowledge
- Credits
- 2 Credits
- Provider
- Becker Professional Education
- Knowledge Level
- Intermediate
- Advanced Preparation
None
- Course ID
- 17404/19635
- Publication Date
- 09/30/2026
- Planned Expiration
- 01/31/2028
- Prerequisites
2 to 3 years of public and/or corporate accounting experience and the successful completion of Becker's Business valuation approaches, methods and procedures, part 1
Instructor
Timothy F. Gearty CPA, MBA, JD, CGMA
Tim Gearty is the National Director and Editor-in-Chief for the world’s largest CPA training program, Becker CPA Review. In addition to his editorial leadership, Tim is also Becker's National Lead Instructor, whose taped lectures are seen in over 325 locations throughout the world. Tim is a nationally recognized expert and speaker on a variety of accounting and tax topics, and has appeared as keynote speaker for several Fortune 100 companies as well as many national associations. He has frequently been called upon over the past twenty years to present accounting and tax topics to large groups, organizations, and corporations, accounting firms and in legal proceedings. Tim is a partner in Gearty & McIntyre, LLP, CPA, a firm which has developed a reputation as a specialist in business advisory services, litigation support and forensic accounting. He is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Public Accountants as well as a trustee of that organization. He holds a BS in Accounting from Fairleigh Dickinson University, and both a MBA in Finance and Law Degree (JD) from Seton Hall University. Tim is a member of the New Jersey and American Bar Associations.
Accreditations
- 1 year course access
- NASBA-approved content
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