BV561 The Human Ledger: Quantifying, Valuing, and Disclosing Human Capital

Class Date/Time

Tuesday, September 22, 2026
1:00pm-2:30pm Eastern Standard Time

Registration Includes

• Access to virtual webinar via zoom will be accessible via education dashboard (login required)
• Electronic webinar handout(s)*

*Any webinar handouts will be made available to registrants the morning of the live event and made accessible via your education dashboard (login required). Once handouts have been posted for download, the class is no longer refundable. 

Continuing Education (CE) Credit

This webinar will award 1.8 CE/CPE hour(s) for the live event. If you are a designated member of ASA, CE credit will automatically be entered into your record after you participate in the live webinar and complete any required post-webinar components within the Course Wrap-up section.  

NASBA and Continuing Professional Education (CPE) Credit

Policies: ASA's Refund and Cancellation Policy and ASA's Complaint Resolution Policy. ASA 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 (1.8) CPE credits
Program Level: Intermediate
NASBA Knowledge Type: Specialized Knowledge
Delivery Method: Virtual
Prerequisites: None
Advanced Preparation: None 

Webinar Description

Mergers and acquisitions are fundamentally valuation exercises, yet workforce-related risks and opportunities are often insufficiently analyzed during due diligence and valuation modeling. Traditional approaches focus heavily on financial, legal, and tax considerations while underestimating the impact of human capital factors such as productivity, attrition, leadership continuity, cultural integration, customer retention, and workforce capability. This webinar introduces a practical framework for integrating human capital into valuation analysis through the use of measurable workforce metrics and operational indicators. Using the concept of “The Human Ledger,” the session demonstrates how workforce dynamics directly influence revenue growth, operating margins, integration risk, and long-term value realization in M&A transactions. This session will combine valuation methodology, human capital analytics, and real-world transaction experience to provide participants with practical tools for incorporating human capital considerations into valuation models, due diligence reviews, and post-acquisition integration planning.

Instructional Methods

Methods include lecture, visual PPT presentation and polling questions. 

Course Audience

• Business valuation professionals
• M&A and transaction advisory professionals
• Financial analysts and consultants
• Investment and private equity professionals
• Litigation and forensic valuation specialists

Learning Level 

Intermediate

Upon completion of this course, students will be able to:

• Identify workforce-related risks that influence valuation and M&A outcomes;
• Analyze the relationship between human capital performance and enterprise value creation; 
• Apply human capital metrics to assess workforce impact on financial performance and valuation assumptions; 
• Evaluate how attrition, productivity, and cultural integration affect transaction success and value realization; and 
• Develop defensible valuation adjustments incorporating human capital analytics and utility analysis.

eMaterials

All course materials included with you registration are PDF Download Only items made available to students prior to the start of the class and are not for resale or distribution. All downloadable materials are accessible via your education dashboard (login required). Once eMaterials have been posted for download, the class is no longer refundable.

Accessing eMaterials

eMaterials are provided electronically in PDF format and posted to the class the morning of the live event and listed within the education dashboard for all registrants to securely access prior to the start of the webinar. When opting to print downloadable materials, it is recommended that settings be adjusted to print in black and white (or grayscale) and consider printing double-sided on recycled paper.

Certificate of Completion

A certificate of completion will be available to view and/or download immediately via your education dashboard once all required components are completed.