Preparing Quality of Earnings Analysis 2024

Wednesday, January 08, 2025
Webcast or Webinar, Online
12:00PM - 3:00 PM (opens at 11:30AM) EST
3Credits

Registration is Open

Members
$129.00 Regular Price
Non-Members
$169.00 Regular Price

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.
$60.00 Members / $84.00 Non-Members
Course Type: Webcast
Course Code: 24/2126104
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Accounting

Overview:

This course is designed to introduce the Quality of Earnings report and analysis concept. You'll understand the parties interested in this kind of report, what it is used for, how and when it is prepared, and some of the basic concepts that underlie a Quality of Earnings report. We'll discuss the format and contents of the report, including "as reported" EBITDA, adjusted EBITDA, seller add-backs, out of period adjustments and non-recurring income and expense items. The class will include a comprehensive example illustrating these concepts.

Objectives:

• Recognize nuances including techniques for obtaining reliable information and measuring synergies. • Determine how to confidently read a Quality of Earnings Report.• Identify how to advise clients about basic concepts.

Major Topics:

• Uses of a Quality of Earnings Report • Information needed to prepare the report • Overlapping enterprise valuation concepts • Various adjustments to "as reported" EBITDA

Major Topics:

• Uses of a Quality of Earnings Report • Information needed to prepare the report • Overlapping enterprise valuation concepts • Various adjustments to "as reported" EBITDA

Designed For:

CPAs, corporate accountants and M&A professionals

Prerequisites:

None