Jun 03, 2025  
2024-2025 Graduate Catalog 
    
2024-2025 Graduate Catalog

MGA 637LEC - Business Valuation for Accountants


The objectives of this course are for students to understand the basic concepts of valuation and how accounting information is utilized as inputs in the valuation process. We will cover several methodologies to translate accounting information into firm value. Valuation is often applied for financial reporting purposes to determine the value of a particular asset or liability. For example, there are critical accounting issues in mergers and acquisitions, fair value estimations, stock-option compensation, and impairment reviews, which require auditors to have a basic understanding of valuation.

Credits: 3