The main objective of the course is to study the methodology of valuing the value of assets and capital of companies through the application of various approaches and methods of valuation. Specific objectives relate to the acquisition of ways and mechanisms of valuing companies and understanding the importance and goals of valuing companies in the management process.
Valuation in the context of IFRS/IAS and HSFI
Theoretical foundations of the methodology for asset and company valuation
Concepts, approaches and methods of assessment
Choice of assessment methods
Cost approach (net asset and liquidation value methods)
Market approach (multiplier and transaction methods)
Yield approach (capitalization and discounting methods)
Conclusion on valuation
Due diligence of a company before a takeover or merger
Describe the purpose of assessment in different business circumstances
Explain the importance and role of valuation of companies listed on the capital market
Critically assess different valuation methods considering the type of asset and situation
Compare the results of different assessment methods
