BV401 OnDemand - CEIV Course - Valuation for Financial Reporting

General Information

This OnDemand course provides students with convenient 24-7 online access to instructional modules via the "Course Modules and Activities" tab, 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. 

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

Description

BV 401 is intended to provide appraisers that currently (or those who would like to in the future) perform valuations for financial reporting for U.S. public companies with the additional technical expertise in valuation and other areas required to perform these valuations. Completion of the course and passing both parts of the related exam is one of several requirements to obtain the (CEIV™) certification.  The exam fees are included in the price of the course.

The broad areas covered in BV 401 include:

  • Fair Value Accounting and Regulatory Environment
  • Technical Guidance Related to Valuations for Financial Reporting
  • Use of the Valuation Report in the Audit Process
  • Mandatory Performance Framework

Learning Outcomes & Class Agenda

Check back for learning outcomes. 

Instructional Methods

Methods include lectures, discussions, exercises and assignments.  While this course may occasionally be offered in a classroom format, most students will take this course in an OnDemand, self-paced format accessible via "My ASA Courses" online after registration.

Course Audience

This course was designed for professionals who provide fair value measurements for SEC-registered, U.S. publicly traded companies for financial reporting purposes and is required for those pursuing the Certified in Entity and Intangible Valuations™ (CEIV™) certification.

Learning Level 

Intermediate - Advanced

Key:

Complete
Failed
Available
Locked
COURSE OVERVIEW
Getting Started
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Course Overview
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SECTION 1 | INTRODUCTION
Introduction
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SEC/PCAOB Comments
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Real Estate Licensing Overview
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1.3 Financial Statement Impact Overview
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1.4 PCAOB Inspection Findings
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1.5 SEC Fund Manager Valuation Observations
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1.6 Organizations Involved with Fair Value
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1.7 Definitions and Glossary
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Section 1 Quiz
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SECTION 2 | STANDARDS
2.0 Introduction to Standards
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2.1 Accounting
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Section Quiz 2.1
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2.2 Auditing
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Section 2.2 Quiz
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2.3 Auditing - International Appendix
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2.4 Valuation
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Section 2.4 Quiz
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2.5a MPF - Overview
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2.5b MPF Application
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Section 2.5 Quiz
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SECTION 3 | TECHNICAL GUIDANCE
3.0 Introduction to Technical Guidance
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3.1 General Technical Guidance
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Section 3.1 Quiz
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3.2a Business Enterprise Valuation Guidance - Early Stage
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3.2b Business Enterprise Valuation Guidance - MPAP
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3.2c Business Enterprise Valuation Guidance - AICPA Goodwill Impairment Guide
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Section 3.2 Quiz
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3.3 Securities Valuation
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Section 3.3 Quiz
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3.4a Intangible Asset Valuation - CAC Guide and Income Approach
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3.4b Intangible Asset Valuation - Discount Rates
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3.4c Intangible Asset Valuation - Lifting and Tax Amortization Benefits
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Section 3.4 Quiz
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3.5 Contingent Consideration
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Section 3.5 Quiz
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3.6 Liability Valuation
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Section 3.6 Quiz
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3.7 Deferred Revenue
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Section 3.7 Quiz
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3.8 Financial Instruments Valuation
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FINAL EXAM
Next Steps
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Exam Acknowledgement
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Exam Part 1 A Fair Value Measurement Environment Guidance and Related Auditing Requirements
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Exam Part 2: Mandatory Performance Framework
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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.
BV401 Course Certificate
33.60 CE credits  |  Certificate available
33.60 CE credits  |  Certificate available Open certificate for the option to print.

Financial Assistance

ASA’s Educational Foundation recognizes students who choose to invest their time in appraisal studies by providing assistance to students demonstrating a financial need. Please visit the Educational Foundation's webpage for more information and to download an application.