BUSINESS VALUATION

1. Defining concepts of valuation; Types of valuations; Moments valuation of properties and businesses; The relationship value, price, cost; Basis of Value; Market value, Investment value, Fair value, Special Value, Synergistic Value, Forced Sales, Definition and valuation stages 2. Diagnosis enterprise Defining the need and role of diagnosis in the valuation; Strategic diagnosis of the enterprise; Legal diagnosis; Technical diagnosis; Diagnosis and management of human resources; Commercial diagnosis; Diagnosis accounting 3. The issue of valuation property. The issue of valuation of intangible assets: Definition of intangible assets; Classification of intangible assets; Intangible asset valuation methods; Considerations regarding the evaluation of specific intangible assets; 4. The issue of valuation of tangible assets: Land valuation; Valuation of buildings; Valuation of fixed assets by type of technological equipment, machinery and equipment for measurement, control and adjustment; transportation; Furniture and office equipment; Assets under valuation; Evaluation of financial assets; Rating Current assets: Measurement of inventories; Valuation of receivables; Valuation of reserves; Assessing deferred income. Valuation of debt 5. Approaches valuation of businesses: Income-based approach in business valuation Market comparison approach Asset-based approach to business valuation

•Knowledge and understanding of the fundamental concepts, theories, and methods in the field of bussines valuations; their adequateuse in professional communication; •Use of fundamental knowledge in order to identify similarities and differences between accounting, the economic and administrative valuation, to par identify strengths and weaknesses in the application of a certain type of diagnostic company, identify the advantages and disadvantages of evaluation methods practiced for business valuation and for different categories of assets and liabilities within it.