Business Valuation Session 7

May 9, 2026

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Session 7 focuses on business valuation within the ACCA P4 Advanced Financial Management study framework, explaining why companies are valued and how valuation objectives determine suitable methods. It compares asset-based approaches (Net Book Value, Net Realisable Value, Replacement Cost) and clarifies their limitations due to historical accounting measures, depreciation policies, technological change, and the omission of unrecorded assets such as internally generated goodwill. The session also introduces relative and flow-based valuation concepts, including free cash flow, EVA™, and the role of discount rates.

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Business Valuation Session 7

May 9, 2026

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