Asset Valuation Course unit title Asset Valuation Course unit code AKK253 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Khusnul Prasetyo, S.E., M.M., CMA., Ak., CA. Iman Harymawan, S.E., MBA., Ph.D. Learning outcomes of the course unit Students are able to understand and explain the general description of Cost, Value, and Price. Students are able to understand and explain the material about Accounting for Value, Not Cost: Financial Reporting at the Crossroads. Students are able to understand and explain the material about Investing for Value: Buying and Selling Assets. Students are able to understand and explain the material about Adversarial Nature of Valuations: “Why Can’t I Get a Higher (Lower) Answer?”. Students are able to understand and explain the material about Cost Approach to Value. Students are able to understand and perform analysis with the Income Approach to Value approach. Students are able to understand and perform analysis using the Market Comparable Approach to Value. Students are able to understand and analyze material about Can Value Information Be Objective and Independent? Students are able to explain the material about What Will Happen in the Future? Why Assumptions Are Critical in the Valuation Process? Students are able to explain the material about Hiring an Appraiser: Reading an Appraisal Report. Students are able to explain the material about Providing Value Information to Shareholders and Analysis. Students are able to explain material about Allocation of Purchase Price: Tangible Assets. Students are able to explain material about Allocation of Purchase Price: Intangible Assets. Students are able to explain the material about Good Property Records Increase Value and Save Money. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Financial Management I Basic Accounting Course content Cost, Value, and Price Accounting for Value, Not Cost: Financial Reporting at the Crossroads Investing for Value: Buying and Selling Assets Adversarial Nature of Valuations: “Why Can’t I Get a Higher (Lower) Answer?” Cost Approach to Value Income Approach to Value and Market Comparable Approach to Value Can Value Information Be Objective and Independent? What Will Happen in the Future? Why Assumptions Are Critical in the Valuation Process? Hiring an Appraiser: Reading an Appraisal Report Providing Value Information to Shareholders and Analysis Allocation of Purchase Price: Tangible and Intangible Assets Good Property Records Increase Value and Save Money Recommended or required reading and other learning resources/tools King, A. M. (2002). Valuation: what assets are really worth. J. Wiley. (Required) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments