Author(s)
Bethany Hearn, CPA/ABV/CFF, ASA
Charles Wilhoite, CPA/ABV/CFF, CMA, ASA, CFM

Publisher:
AICPA

    Credit Info

  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit

    2

  • Course acronym

  • Prerequisites

  • Course duration

    1 Hour and 50 Minutes

To Normalize or Not to Normalize – Adjustments to Financial Information for Valuation Purposes

Category:
Financial information used for valuation purposes should reflect the future expected income of the subject company. However, circumstances may have occurred such that the historical financial statements are not reflective of future expectations. In these cases, adjustments to the financial information may or may not be appropriate. After attending this program, members will have a better understanding of when to consider adjusting financial information, what types of adjustment should be made, and how to support those adjustments.
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Topics discussed

Adjusting Financial Information
What Types of Adjustments should be Made
How to support those Adjustments

Learning objectives

• Recognize when normalization adjustments may be appropriate in valuation engagements
• Identify types and uses of normalization adjustments
• Understand the difference between control and strategic normalization adjustments and when these may be appropriate
• Differentiate levels of support for adjustments

Who will it benefit?

Participants wanting a better understanding of when to consider adjusting financial information, what types of adjustment should be made, and how to support those adjustments.

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