Author(s)
Publisher:
AICPA
Author(s)
Publisher:
AICPA
NASBA Field of Study
Format
On demand
Level
CPE Credit
2
Course acronym
Prerequisites
Course duration
1 Hour and 50 Minutes
Developing a financial Understanding
Adjustments
Financial and Operating Trends
• Develop a clear financial understanding of the subject company
• Analyze and understand internal (i.e., company-specific) financial and operating trends
• Analyze and understand external (i.e., subject company relative to industry) financial and operating trends
• Establish a basis for potential “normalizing” adjustments to reported historical operating results
• Establish a basis for concluding that the subject company’s expected economic performance reasonably can be relied upon to complete the valuation
Participants wanting a firm understanding of the key steps to undertake for the purpose of completing a thorough financial statement analysis.