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

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

3 Methods of assessment based on assets

4. Analiza market rates
5. Valuation for financial reporting

6.Evaluarea in order mergers

7. Assessment of credit guarantee
8. Assessment for liquidation
9. 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%.

Recommended reading:

anevar, International Valuation Standards, ANEVAR,, anevar, romania, 2021, 500.
cioca ionela, tehnici si metode de evaluare a entitatilor, seria didactica, romania, 2018, 150.
danuletiu adina, evaluarea intreprinderii, seria didactica, alba iulia, 2019, 50.