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%.
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