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 here.