Overview
Lecturer
Ionela Cornelia Cioca
Seminar tutor
Ionela Cornelia Cioca
Type of course
Elective (1 of 2)
Language of instruction
English
Erasmus language
English
Domain
Accounting - Masters
Field of study
The accounting information system in assisting managerial decisions
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.
Entry requirements
Whitebord, markets, standards
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 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
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
Assessment
Written exam – 70%; verification during semester – 30%.
Recommended reading
International Valuation Standards, ANEVAR,
anevar
anevar, romania, 2021 · 500
tehnici si metode de evaluare a entitatilor
cioca ionela
seria didactica, romania, 2018 · 150
evaluarea intreprinderii
danuletiu adina
seria didactica, alba iulia, 2019 · 50