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Master i regnskap og revisjon

Valuation and Fair Value Accounting

Valuation is an important task for research analysts, investment bankers, auditors and accountants, corporate finance specialists, merger and acquisition analysts, venture capitalists, and individual investors.

This course provides both a sound theoretical framework for valuation and a practical guide to how valuations are actually done in the real world.

Development of valuation skills entails understanding the concepts and procedures underlying generally accepted accounting principles used to prepare financial information.

This course can be taken as part of the Master in accounting and auditing.

The course is offered in both autumn and spring semesters

 

Emneoversikt

  1. Fundamental analysis - the process
  2. The reformulation of the income statement and balance sheet
  3. Forecasting
  4. Introduction to industry and company analysis
  5. Cost of capital
  6. Valuation techniques
    • Discounted dividend valuation
    • DCF valuation
    • Relative valuation
       
  7. Acquisition analysis
  8. Fair value accounting in IFRS, e.g.
    • Fair value measurement - IFRS 13
    • Purchase price allocation - IFRS 3
    • Revaluation of PP&E - IFIAS 16
    • Measurement of recoverable amounts - IFIAS 36
    • Financial instruments - IFRS 9 and IAS 32
    • Fair value for non-financial assets - IAS 40 & 42

Praktisk informasjon

Timeplan