BV202 Introduction to Business Valuation, Income Approach

General Information

This OnDemand course provides students with convenient 24-7 online access to instructional modules via "My ASA Courses" immediately following registration. 

This course consists of:

  • Narrated instructional modules;
  • Downloadable course handout materials (PDF);
  • Class assignments and exercises; and
  • Practice tests.

Printed or hard copies are not provided to ASA OnDemand course registrants. Once the course OnDemand course and downloadable materials have been accessed, the course is no longer refundable.

The course and final exam must be completed within 90 days of purchase. The option to request an additional 90 day extension at education@appraisers.org is available (non-refundable fee is applicable). At any point throughout the duration of this OnDemand course, the student has the option to go back and log in to repeat and/or review any of the modules and/or practice tests. 

ASA-accredited members (AM, ASA, FASA) who would like to attend this class will receive a 50% discount. This discount will be automatically applied at checkout.

The final exam is multiple choice and securely administered online and remotely proctored. Additional final exam instructions will be provided within the course. 

Description

BV202 was designed to build upon the learning outcomes achieved in BV 201 by adding the income approach to the student's skill set/ toolbox. This course places heavy emphasis on the three key variables of a valuation (regardless of whether the valuation is concerning fair value for financial reporting, fair market value for litigation or tax-related valuations):

  • Benefit Streams;
  • Risks (i.e., discount rate); and
  • Growth.

Students will be provided with the core concepts necessary for them to immediately apply the income approach without regard to the specific standard of value or purpose for the valuation. 

Instructional Methods

Methods include narrated instructional modules, class assignments/exercises and practice tests.  

Course Audience

BV202 is one of four Principles of Valuation (POV) courses required for those seeking a credential with ASA.  In addition, this course is also of interest to accountants, attorneys, business brokers, investment bankers, Internal Revenue Service staff and the appraisal community at large who are involved or interested in the valuation of businesses.

Learning Level 

Fundamental 

Continuing Education and Contact Hours

28.8 ASA CE Instructional Hours and 3 Exam Hours

NASBA and Continuing Professional Education (CPE) Credit

The American Society of Appraisers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.learningmarket.org.

CPE Credit: Up to thirty (30) CPE credits in Specialized Knowledge
Program Level: Fundamental
Delivery Method: Only group-live courses are approved for CPE
Prerequisites: None
Advanced Preparation: None
Policies: ASA's Refund and Cancellation Policy and ASA's Complaint Resolution Policy 

Key:

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Chapter 1
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Chapter 2
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Chapter 3
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Chapter 4
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Chapter 5
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Chapter 6
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Chapter 7
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Chapter 8A
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Chapter 8B
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Chapter 8C
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Chapter 9
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Chapter 10
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Student Acknowledgement
After you submit this acknowledgement, proceed with signing up for an online exam session with ASA. Upcoming exam sessions are listed on the Upcoming Class Schedule >> https://learn.appraisers.org/upcomingclasses. Questions? Contact education@appraisers.org.
Required Action Post Exam
1 Question  |  1 attempt  |  0/1 points to pass
1 Question  |  1 attempt  |  0/1 points to pass After you complete the final exam for ASA processing, this submission step is required in order to receive a certificate of completion depending on your exam results. Allow 24-48 hours for processing.
Course Certificate
Live Viewing: 31.80 CPE credits and certificate available
Live Viewing: 31.80 CPE credits and certificate available