2021-2022 Graduate Catalog 
    
    Jan 22, 2022  
2021-2022 Graduate Catalog

ACCT 6656 - Valuation Theory


Prerequisite: ACCT 6630  or equivalent. This course examines the basis and framework of business valuation theory and applies those theories in practice. Discussion will center upon the elements of valuation from financial and operational analysis through the methods found in the three approaches to valuation: asset, income, and market.  Highlights include the development of discount/capitalization rates and the application of appropriate adjustments (i.e., premiums and discounts) to the calculated value.  This course also addresses a range of matters including fraud, economic damages, professional standard of care, valuation, and others.  This course is designed to provide an introduction to financial forensics.  It will provide an overview of the types of engagements in which financial experts are called upon to render financial, analytic, investigative, and expert testimony. 3 credits.