In the next few months, the AICPA Forensic and Valuation Services section will offer a four-part live webinar series on the Cost of Capital, including how to determine discount rates for economic damages cases and capitalization rates for small businesses.

The ASA has also revamped its educational offerings for the new decade, striving to “keep its classes current with economic events,” according to ASA BV Committee Chair, John Barton. In particular, BV 201 will now include the cost approach and market approach and a new valuation introduction, he says. “BV 202 will continue cover the income approach to value. BV 203 will be a new comprehensive case study. BV 204 will be a special topics course covering five areas: 1) valuation adjustments (i.e. DLOMs and DLOCs); 2) valuation in volatile markets; 3) pass-through taxation issues; 4) an introduction to valuing intangible assets, and; 5) international cost of capital.” A full array of classes and courses is available on the ASA BV website.