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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
Knowledge about the balance sheet
Objectives
Contents THREE MACRO AREAS OF INVESTIGATION:
1) UNDERSTANDING VALUE AND THE PARTIES INVOLVED.
2) THE ASSESSMENT METHODS COMMONLY ADOPTED.
3) THE NEW EVALUATION PERSPECTIVES ACCORDING TO SUSTAINABILITY MODELS
Extended Syllabus - THE DEFINITION OF VALUE
(THE SUBJECTS INVOLVED; THE INSTRUMENTS THAT LEAD TO VALUE)
- THE REASONS FOR THE EVALUATION
(INTERNAL AND EXTERNAL PERSPECTIVE / SUBJECTIVE AND OBJECTIVE VALUE)
- THE VARIOUS RELATED OPERATIONS
- THE PRIVATE EQUITY
- THE EVALUATION CRITERIA AND THE METHODS APPLIED
(THE CONCEPT OF PERFORMANCE ASSESSMENT; THE METHODS BASED ON INCOME; THE FINANCIAL METHOD; THE ASSET-BASED METHOD; THE MIXED METHODS)
- THE EVALUATION REPORT
- THE CONCEPT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AND CORPORATE EVALUATION
Recommended Bibliography GUATRI L. 2006 Cinquant'anni di valutazioni aziendali. Dal pionerismo all'internazionalizzazione, EGEA, MILANO
Methods of Provision
Teaching Methods Power point presentation - slides
Evaluation methods Verification of learning:
Written test with multiple choice questions