Webinars On-Demand

Conducting business valuations

Overview    

Business valuation is a critical discipline in the accounting profession, providing the foundation for fair, defensible and compliant decision-making in areas such as: 

• SARS-related valuations. 

• Shareholder agreements. 

• Succession planning.  

• Mergers and acquisitions.  

Accurate valuations not only ensure compliance with regulatory requirements but also safeguard clients’ interests in complex financial and legal arrangements. 

Join Caryn Maitland CA(SA) as she equips practitioners with the technical knowledge, compliance awareness and practical skills necessary to perform and review valuations that meet professional and statutory standards. 

Learning objectives   

Attending this webinar will equip you with the following competencies:  

• Understand the role of valuations in SARS submissions (estate duty, capital gains tax, donations tax and transfer pricing). 

• Learn to apply key valuation approaches (income, market or asset-based) and select the right method for different contexts. 

• Gain practical knowledge of how valuations underpin buy-and-sell agreements, shareholder disputes and succession planning. 

• Strengthen compliance awareness regarding IFRS/IFRS for SMEs, Companies Act and International Valuation Standards. 

• Develop the ability to critically evaluate valuation reports and identify common errors and ethical red flags. 

Content   

The webinar will cover the following topics:  

• Introduction to Business Valuations 

  • Definition, objectives, and relevance 

  • Why SARS, investors, and regulators require credible valuations 

• Valuation Standards & Compliance 

  • SARS and tax-related valuations: CGT, estate duty, donations tax 

  • IFRS and IFRS for SMEs considerations 

  • Companies Act requirements and shareholder protections 

  • International Valuation Standards (IVS) 

• Valuation Approaches 

  • Income Approach: DCF, Capitalisation of Earnings 

  • Market Approach: Comparable Companies, Transaction Multiples 

  • Asset-based Approach: Net Asset Value, Adjusted Book Value, Liquidation Value 

• Practical Applications 

  • Buy-and-sell agreements and shareholder arrangements 

  • Succession and estate planning valuations 

  • Valuations for mergers, acquisitions, and disposals 

  • Minority interests, control premiums, and marketability discounts 

• Inputs & Assumptions 

  • Forecasting cash flows and earnings 

  • Determining discount rates (WACC, CAPM) 

  • Growth rates, terminal value, and adjustments 

• Pitfalls & Professional Duties 

  • Common valuation mistakes (e.g., unrealistic projections, misapplied multiples) 

  • Ethical and independence considerations 

  • Professional liability and risk management 

IFRS

Drafting Financial Statements Part 1: Key New Developments in Financial Statement Presentation

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2 Hours

R450.00

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IFRS

Impairment of Assets (IAS 36)

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1 Hour

R450.00

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IFRS

Consolidation And Group Accounts (IFRS 10, 11 & 12) Principles Of Control And Consideration

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2 Hours

R450.00

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