The subject provides a detailed introduction to business valuation, essential to understanding the value of a company. It includes analysis of the legal and professional framework governing valuation, providing students with a solid grounding in recognized norms and standards. The course explores the role of professional organizations, helping to familiarize students with the bodies that support and regulate valuation. Value theory and valuation fundamentals are core elements of the discipline, forming the foundation for understanding valuation processes. Students learn the fundamental stages of valuation as well as applied financial analysis to determine the value of a business. Special emphasis is placed on market comparison and the identification of relevant sources of information to support the valuation foundation. This subject develops key skills in the interpretation and application of valuation methods, preparing students for informed financial and business decisions.