Accountants in practice are called upon to value a whole business, or part of a business, for transactions between parties when there is no readily observable market value. This issue arises in relation to private companies, unincorporated entities, business restructures, acquisitions and divestments, and the valuation of intangibles such as goodwill and brands. This subject will identify and analyse the valuation models such as cash flow models, earnings-based models and asset-based models.
No offerings have been identified for this subject in 2020.
HD/FL
One session
School of Accounting and Finance
Available to postgraduate students only.
The information contained in the CSU Handbook was accurate at the date of publication: October 2020. The University reserves the right to vary the information at any time without notice.