Studying at the University of Verona

Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.

Study Plan

The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.

1° Year

ModulesCreditsTAFSSD

2° Year  It will be activated in the A.Y. 2026/2027

ModulesCreditsTAFSSD
One module to be chosen between the following
Two modules to be chosen among the following
Final exam
12
E
-
ModulesCreditsTAFSSD
It will be activated in the A.Y. 2026/2027
ModulesCreditsTAFSSD
One module to be chosen between the following
Two modules to be chosen among the following
Final exam
12
E
-
Modules Credits TAF SSD
Between the years: 1°- 2°
One module between the following:
- 1st year - Advanced international accounting - delivered in 2025/2026
- 2nd year - Business valuation - delivered in 2026/2027
Between the years: 1°- 2°
English B2
4
F
-
Between the years: 1°- 2°

Legend | Type of training activity (TTA)

TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.




S Placements in companies, public or private institutions and professional associations

Teaching code

4S006191

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Secondo semestre LM dal Feb 15, 2027 al May 21, 2027.

Courses Single

Authorized

Learning objectives

The course starts from the assumption that the theme of business valuations summarizes the skills already acquired by students in their course of study, regarding operating conditions, growth and development of companies and groups. Indeed, business valuation is a process which requires skills pertaining to strategic management, organizational theories, the ability to read and analyze financial statements, as well as the capability in collecting and analyzing national and international, real and financial market data. Given that, the course aims at describing the scope of business valuation, value drivers, and a number of valuation methods and techniques. With reference to the latter, the course intends to provide students with the necessary competency to identify proper methodologies to be used in different circumstances and be able to know how to properly apply them. Therefore, at the end of the course, the student must demonstrate how to identify the appropriate methods for determining economic value and be able to apply them by selecting and quantifying the necessary inputs for the valuation formulas.

Prerequisites and basic notions

The student must have a solid foundation of knowledge in business economics, accounting, and financial statement preparation.

Program

Part I - Enterprise Value: Between Theory and Business Practice 1. Economic Value 2. The Purpose and Scope of Value Measurement 3. The Levers of Value 4. Introduction to Measurement Methods 5. Basic Principles of Business Planning 6. Calculating Result Flows. The Reasonableness of Plans 7. The Cost of Capital Part II - Methods for Measuring Economic Value 8. Methods Based on Income Result Flows: General and Application Profiles 9. Methods Based on Cash Result Flows: General and Application Profiles 10. Equity Methods: General and Application Profiles 11. Mixed Methods: General and Application Profiles 12. Market Methods: General and Application Profiles 13. Obtaining Data on Providers Part III - Professional Areas of Application of Valuation Methods 14. Impairment Testing 15. Group Valuation 16. Valuation of Intangibles. The Case of Brands 17. Choosing the Appropriate Methods. Loss-Making Companies

Bibliography

Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.

Didactic methods

To stimulate students' critical thinking and learning skills, the various topics covered in the program are developed not only through lectures but also through testimonials, applications, and business cases based on real-world situations.

Learning assessment procedures

Learning assessment consists of a written exam. Students who pass the written exam are then admitted to an optional oral exam. The written exam consists of four questions covering each section of the program. Specifically: i) three open-ended questions are theoretical and descriptive, designed to test knowledge of the course content and are also designed to assess the student's critical thinking and judgment; ii) one question consists of an exercise designed to test the methodological application of the acquired knowledge, in order to assess the specific skills developed by the student in the various practical and operational aspects of business valuation.

Students with disabilities or specific learning disorders (SLD), who intend to request the adaptation of the exam, must follow the instructions given HERE

Evaluation criteria

Each of the four questions is assigned a score between 7 and 10 points, for a total of 31 points for the four questions (corresponding, if fully achieved, to a grade of 30 with honors).

Criteria for the composition of the final grade

Students pass the written exam if they score at least 50% of the available points on each question, for an overall grade of at least 18/31. Students who pass the written exam may request an oral exam if they believe their preparation is not reflected in the written exam results.

Exam language

Italiano

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