Study Guide

Objective

Student has:
-understanding of the basic principles of business valuation,
-knowledge of various valuation methods,
-the ability to conduct a business valuation,
-the ability to critically review and interpret valuation results,
-understanding of the implications of business arrangements from an accounting perspective.

Content

-basic principles and theories behind business valuation
-different valuation methods
-apply theoretical and practical knowledge and use appropriate tools and models
-fundamentals of due diligence
-business arrangements

Qualifications

Accounting and Taxation

Assessment criteria, satisfactory (1)

Students:
-can explain key concepts related to business valuation
-are familiar with some valuation methods but can only describe and apply them at a basic level
-can perform a simple valuation using the relevant method
-can review the results in a basic manner
-are familiar with business arrangements from an accounting perspective

Assessment criteria, good (3)

Students:
-have a good ability to explain key concepts and can apply them in simpler situations
-possess solid knowledge of the methods, can explain their application, and use them in practical examples
-can independently perform a correct valuation with a reasonable analysis of the valuation
-can review and identify strengths and weaknesses in the method and draw relevant conclusions
-can explain business arrangements and their significance from an accounting perspective

Assessment criteria, excellent (5)

Students:
-have an excellent understanding and ability to both explain and apply principles at a more advanced level
-possess extensive knowledge of the methods and can select the appropriate method for different valuation situations
-carry out thorough and advanced valuations with in-depth analysis and insightful interpretation
-can extensively review the results and identify shortcomings in the valuation process
-can clearly explain business arrangements and their significance from an accounting perspective