Financial Statement Analysis and Valuation

Synopsis

ACC407 Financial Statement Analysis and Valuation provides an introduction to tools and techniques used to evaluate businesses using financial statements and value various types of businesses and assets. The course aims to establish a link between these tools and techniques to applications in business, i.e. management consulting, corporate advisory, credit and loan assessment as well as mergers and acquisitions.

Level: 4
Credit Units: 5
Presentation Pattern: Every January

Topics

Introduction to financial statement analysis
Financial statement analysis techniques and interpretation
Dupont analysis
Introduction to business valuation
Income approach to business valuation
Market approach to business valuation
Valuation for mergers and acquisitions
Valuation for purchase price allocation purpose
Valuation for impairment
Valuation of options
Valuation of young or start-up firms
Valuation of distressed firms

Learning Outcome

Analyse a business using financial statements.
Discuss the application of business valuation and the role of valuation in financial reporting.
Compute the adjusted net asset value of a business using the asset based approach.
Assess the key inputs to the income approach of valuation.
Use earnings, book value, revenue and other sector-specific multiples to business valuation.
Estimate business valuation in typical M&A transactions.
Value tangible and intangible assets for purchase price allocation purposes.
Apply valuation methodologies for impairment testing for financial reporting purposes.
Develop the essential knowledge and interpersonal skills to work effectively in a team.
Demonstrate proficiency in written and verbal communication skills.

Full-time Programmes Part-time Programmes / CET Courses

Singapore University of Social Sciences

Financial Statement Analysis and Valuation

Financial Statement Analysis and Valuation (ACC407)

Synopsis

Topics

Learning Outcome