TECHNIQUES AND METHODS OF EVALUATION ENTITIES

Type of course:	Elective (1 of 2)
Language of instruction:	English
Erasmus Language of instruction:	English
Name of lecturer:	Ionela Cornelia Cioca
Seminar tutor:	Ionela Cornelia Cioca
Form of education	Full-time

Form of instruction:	Class
Number of teaching hours per semester:	56
Number of teaching hours per week:	2
Semester:	Autumn
Form of receiving a credit for a course:	Grade
Number of ECTS credits allocated	8

Course aims:

• Acquisition of knowledge regarding the evaluation entities
• Acquire knowledge on how to apply the methods and techniques of evaluation entities
• Skills training to prepare the assessment report

Course Entry Requirements:

Whitebord, markets, standards

Course contents:

Main approaches in accordance with International Valuation Standards in estimating business

Other approaches to value and company performance and shareholder value, specific listed companies

3 Methods of assessment based on assets

Analiza market rates
Valuation for financial reporting

6.Evaluarea in order mergers

Assessment of credit guarantee
Assessment for liquidation
Evaluation and environmental factors

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

Develop the capacity of analysis, synthesis and independent interpretation of accounting information to assess economic problems
Investigation of conditions and situations to communicate complex economic arguments and demonstrate the results of its evaluation
Ability to work independently and / or in teams, to identify solutions for solving specific economic problems in providing the necessary accounting information management entities
Possibility to register the accountancy professional organizations

Learning outcomes verification and assessment criteria:

Written exam – 70%; verification during semester – 30%.