Free ACCA FM Business Valuations Study Guide

Overview

Our free ACCA FM Business Valuations notes cover everything you need to know for this module. From asset-based valuations to income-based approaches and market-based methods, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA FM. Think something could be better? Give us a shout on our contact page, and we'll take a look.

We've created detailed study guides for all ACCA FM topics. Check out our other free notes below:

• Financial Management and the Environment
• Risk and Return, Portfolio Theory, and CAPM
• Working Capital Management
• Investment Appraisal
• Cost of Capital and Capital Structure
• Business Finance Sources
• Dividend Policy and Share Transactions
• Business Valuations
• Foreign Exchange and Interest Rate Risk Management
• Treasury and Short-term Financing

1. Asset-based valuations

• Net Asset Value Method
• Adjusted Net Asset Value
• Liquidation Value

2. Income-based valuations

• Dividend Valuation Model
• Price/Earnings Ratio Method
• Discounted Cash Flow

3. Market-based valuations

• Comparable Company Analysis
• Precedent Transactions
• Market Multiples

Overview

• Financial Management and the Environment
• Risk and Return, Portfolio Theory, and CAPM
• Working Capital Management
• Investment Appraisal
• Cost of Capital and Capital Structure
• Business Finance Sources
• Dividend Policy and Share Transactions
• Business Valuations
• Foreign Exchange and Interest Rate Risk Management
• Treasury and Short-term Financing

Asset-based Valuation Methods

• Net asset value and adjusted book value approaches
• Tangible vs intangible asset considerations
• Balance sheet adjustments for fair value

Income-based Valuation Methods

• Discounted cash flow (DCF) techniques
• Price/earnings (P/E) ratio applications
• Dividend discount model variations

Market-based Valuation Methods

• Comparable company analysis
• Precedent transactions approach
• Enterprise value vs equity value considerations

Valuation Adjustments and Considerations

• Control premiums and minority discounts
• Synergies and strategic value
• Tax implications in business valuations