Valuation is an important part of accounting as accountants today are expected to apply fair value accounting to assets and liabilities whenever necessary. Judgements are requried for valuation. However, there are basic methodologies and principles to be applied for different genre of assets and liabilities. This module seeks to expose the stduents to the various valuation methodologies and principles.
1. To equip students with the key concepts and understanding in valuation of major asset classes : Bonds, Fixed Income, Financial Derivatives, Real Estate, Equities, Intangibles and M&A.
2. To equip students with the key concepts and understanding in using fair value measurement for assets as required by the Singapore Financial Reporting Standards.