- Docente: Marco Maria Mattei
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)
Learning outcomes
At the end of the course the student knows the theoretical and empirical differences of the methods commonly used to value a firm.
Course contents
Italian principles of valuation: Conceptual framework
Cost approach methods
Income and residual income methods
Discounted cash flow methods
Market approach methods
Valuation for financial reporting objectives:
- Purchase price allocation (PPA)
- Impairment test
The professional appraisal
Readings/Bibliography
PIV - Principi Italiani di Valutazione, EGEA, 2015
Teaching methods
Lectures and case studies.
Assessment methods
Group activities and individual written test.
Office hours
See the website of Marco Maria Mattei
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.