28320 - Evaluation Methods for Enterprises

Course Unit Page

Academic Year 2021/2022

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