Preparatory Course for the Chartered Valuer and Appraiser (CVA) Programme Module 4: Valuation for Financial Reporting – Bangkok
- Finance & Investment
This programme is conducted in-person in Bangkok.
Note: This CVA programme is open for CVA candidates who are residing in Bangkok.
To sign up for the SMU preparatory course, you must first successfully apply as a CVA Programme candidate with the Institute of Valuers and Appraisers, Singapore. Apply to be a CVA Programme candidate here.
4 days
Weekdays (9am - 5pm, In-person)
Weekends (9am - 5pm, In-person)
Who Should Attend
- This preparatory course is designed for CVA Programme candidates who seek additional learning support in preparing for the Module 4 examination.
Admission Requirements
Only CVA Programme candidates may apply for the SMU preparatory course.
Apply for CVA Programme
Apply to become a CVA Programme candidate with IVAS. Apply here.
Register for Module 4 Examination
Once accepted into the CVA Programme, register directly with IVAS for your Module 4 examination. You will receive an email with registration instructions.
It is recommended to register for your Module 4 examination first to receive the official IVAS learning materials before starting the preparatory course.
Note: The CVA curriculum comprises five modules and offers you flexibility in completing the first four modules (Module 1 to Module 4). You can take Module 1 and Module 2 in any order or simultaneously, before proceeding to Module 3 and Module 4. You must pass Module 1 to Module 4 before taking the Capstone Module, which is case-based and application-focused.
Overview
This module equips participants with the knowledge and skills to apply valuation in financial reporting contexts.
It covers the fair value framework under IFRS 13 and its distinction from other bases of value in the International Valuation Standards (IVS), as well as its application to both financial and non-financial assets and liabilities. Learners will explore key areas such as business combinations under IFRS 3, the valuation of intangible assets, and impairment testing, including goodwill. The module also examines the practical responsibilities of business valuers in financial reporting engagements, including working alongside audit teams, ensuring compliance, and applying professional judgement to deliver reliable and defensible valuations.
About the Chartered Valuer and Appraiser Programme
The Chartered Valuer and Appraiser (CVA) Programme is a comprehensive certification programme designed for professionals looking to build or advance their career in business valuation.
What Sets the CVA Programme Apart
Internationally benchmarked standards – Built upon competency, ethical, and professional standards established by the International Valuation Standards Council (IVSC), the global standards setter for valuation.
Industry-developed curriculum – Created through extensive consultation with senior practitioners from Accountancy, Banking, Legal, and Investment Management sectors.
Practical, market-focused approach – Integrates comprehensive technical knowledge with real-world experience through insights from industry experts and case studies focused on Asian and emerging markets.
Learning Objectives
At the end of the 4-day module, participants will be able to:
- Explain the definition of fair value in IFRS 13 for financial reporting purposes, and its differences with other bases of value in the International Valuation Standards (IVS)
- Identify and demonstrate the use of fair value measurement framework in IFRS 13 to financial and non-financial assets and liabilities
- Implement the acquisition method in the accounting for business combinations as per IFRS 3
- Implement common valuation methods to value various types of intangible assets
- Examine and implement the impairment testing process for assets including goodwill
- Identify the differences between fair value in IFRS 13 and other valuation bases used in financial reporting, such as value in use
- Identify the roles and responsibilities of a business valuer in a financial reporting environment, including considerations when engaged by an audit client or as part of an audit team
Assessment
As part of the requirement for SkillsFuture Singapore, there will be an assessment conducted at the end of the course. The mode of assessment, which is up to the trainer’s discretion, may be an online quiz, a presentation or based on classroom exercises.
Participants are required to attain a minimum of 75% attendance and pass the associated assessment for each of the modules in order to be awarded a certificate of completion for each module issued by SMU Academy.
Fee Table
| MODULE 4 |
Course Fee | $2,000.00 |
Please note that the programme fees are subject to change without prior notice.
Intake Information
Next Intake: To be advised
Intakes are held twice a year.
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