SUBJECT TITLE: APPLIED VALUATION II (PS 4004)
SUBJECT DESCRIPTION
The subject provides an insight into the valuation of specialised properties including plant and machinery, company assets, business activities, agriculture based plantations and on-going project.
SYLLABUS CONTENT
- Valuation of Special Properties
- To provide an understanding of the property and the applications of certain valuation methods to value it.
- The valuation of petrol stations, cinemas, hotels, quarries, mining land and recreational clubs.
- The physical and legal characteristics of the property and the business operation carried thereon.
- Sources of Revenue.
- Items of operating expenditure.
- Analysis of trading accounts.
- Factors affecting value.
- Methods of valuation applied.
- Valuation of Plant and Machinery
- To provide an understanding of the property and the application of certain valuation methods.
- Definition and interpretation of Plant and Machinery.
- Physical and legal description of its characteristics.
- Inspection and identification process.
- Factors affecting value.
- Method of valuation.
- Valuation of Company Assets
- Valuation on a going concern basis.
- Assessment of goodwill.
- Determining break-up value.
- Business Valuation.
- FRS Valuation.
- Intellectual Property Valuation.
- Valuation of Agriculture Based Plantations
- To provide an understanding of the property and the application of certain valuation methods.
- Description of the physical and legal characteristics of the property.
- Description of the crop cultivated, crop production.
- Plantation operating costs and revenue generation.
- Factors affecting value.
- Methods of valuation applied.
- Valuation of On-Going Development Projects and their Related Problems
- To provide an understanding of the property and the application of certain valuation methods.
- Physical and legal characteristics of the development.
- Determination of work progress and cost disbursed.
- Determination of progress payments received.
- Factors affecting value.