FIN290 Business Valuation Application

This subject focuses on the application of business valuation techniques in the broader context of conducting a valuation assignment, rather than the valuation of particular assets or securities. It examines the valuation process, including due diligence and writing a valuation report. The technical and practical issues involved in valuation are also discussed, with a focus on regulatory and tax considerations, and special assignments such as acting as an expert witness. Examples from the small and medium enterprise (SME) sector through to publicly listed firms are considered.

For more information, please refer to the subject outline.

  • Learning outcomes
    • On successful completion of this subject, individuals should be able to:

      1. Critically analyse the role of a valuer and the skills and experience required in different valuation contexts.
      2. Assess regulatory and Accounting Professional and Ethical Standards requirements to expert reports and business valuations
      3. Apply appropriate valuation methodologies in carrying out a business valuation or appraisal assignment
      4. Execute the steps in the information gathering and valuation process in constructing an effective valuation documentation
      5. Interpret and communicate the outcomes of a business valuation to stakeholders
  • Subject content
    • Topic Title
      Topic 1 The purpose and scope of valuation
      Topic 2 Managing the valuation practice
      Topic 3 Meeting the requirements of APES 225
      Topic 4 Independent expert reports
      Topic 5 Review of valuation methodologies
      Topic 6 Gathering information
      Topic 7 The valuation process
      Topic 8 The valuation report
      Topic 9 Taxation issues
      Topic 10 Special assignments
  • Duration
    • The duration of this subject is one study period (12 weeks).

  • Assessment
    • Assessment Type Assessed Weighting
      Exam Week 6 40%
      Assignment Week 12 60%
  • Prerequisites
    • There are no prerequisites for this subject. However please review the Assumed Knowledge tab to understand the prior knowledge Kaplan advises you should hold before enrolling in this subject.

  • Assumed knowledge
    • Whilst there are no prerequisites for this subject, Kaplan assumes that individuals have completed FIN205 Business Valuation, or understand the content covered in this subject, prior to undertaking FIN290 Business Valuation Application.

  • Course transition subject equivalence
    • Individuals may not be required to complete this subject if they have transitioned from a SIA/Finsia/Kaplan Professional course and have completed the following subjects:

      • There are no equivalences for this subject
  • Reading list
    • Prescribed text

      Hayes G. 2013, A practical guide to business valuations for SMEs, CCH Australia Ltd