Program Overview

Program Overview

The university program offers a comprehensive education in various fields, including business and taxation. One of the key courses is the "Unternehmensbewertung" (Business Valuation), which is a part of the "Profillinie Nachfolgeberatung" (Succession Consulting) program.

Course Description

The "Unternehmensbewertung" course covers the fundamental principles of business valuation, including the various methods and techniques used to determine the value of a company. The course aims to provide students with a deep understanding of the subject matter, enabling them to apply their knowledge in real-world scenarios.

Learning Objectives

After completing the course, students will have acquired the following knowledge and skills:

• They will be familiar with the different occasions for business valuation and be able to categorize them.
• They will understand the central functions of business valuation and be able to structure and distinguish them.
• They will have mastered the basics of recognized valuation methods.
• They will be knowledgeable about the corporate law foundations of business succession.
• They will be aware of the problems that exist in business valuation and the areas where the key levers for the value of a company are located.
• They will be able to explain the strengths and weaknesses of different valuation methods and be familiar with their possibilities and limitations.
• They will have mastered the simplified earnings value procedure of the Valuation Act and its design possibilities, as well as the associated problems.
• They will be able to name the backgrounds for this regulation and critically evaluate them.
• They will be able to apply the learned theoretical knowledge in case studies.

Course Content

The course covers a range of topics, including:

• Anl‰sse und Funktionen der Unternehmensbewertung (occasions and functions of business valuation)
• Grunds‰tze ordnungsm‰fliger Unternehmensbewertung (principles of proper business valuation)
• Anerkannte Methoden der Unternehmensbewertung (recognized methods of business valuation), such as the Ertragswertmethode (earnings value method) and the Discounted Cash Flow-Verfahren (discounted cash flow procedure)
• Bedeutung dieser Verfahren im Bewertungsrecht (importance of these procedures in valuation law)
• Fallstudien zu wichtigen Bereichen und aktuellen Streitfragen der Unternehmensbewertung (case studies on important areas and current issues in business valuation)