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所在平台: Udemy |
课程主页: https://www.udemy.com/course/valuation-of-goodwill-h/
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**估值商誉课程总结** 本课程深入探讨了“商誉”这一重要的无形资产，从其基本概念、性质到具体的估值方法。 **核心内容涵盖：** * **商誉的定义与性质：** 课程首先明确商誉是企业的声誉，它能带来超额的盈利能力，并且是真实的、非虚构的无形资产，反映在资产负债表的非流动资产项下。课程还区分了商誉与虚构资产（如发行费、预备费用等）的区别。 * **商誉的分类：** 详细介绍了两种主要的商誉类型：购入商誉（Purchased Goodwill）和自创商誉（Self goodwill/Non purchased Goodwill）。 * **商誉的特性（Nature of Goodwill）：** 以生动的比喻（猫、狗、老鼠、陌生）解释了不同性质商誉的价值差异，即价值高、低、零或不确定。 * **影响商誉价值的因素**：探讨了内部因素和外部因素对商誉价值产生的影响。 * **商誉的估值方法：** 这是课程的重点，详细讲解了以下四种主要估值方法： 1. **平均利润法：** 包括简单平均利润法和加权平均利润法。 2. **超额利润法：** 包括简单超额利润法和加权超额利润法。 3. **资本化法：** 涵盖了通过平均利润和超额利润进行资本化估值。 4. **年金法：** 讲解了不同年金利率下（低于1和高于1）的年金法估值。 课程最后还提供了一些重要的练习题，帮助学习者巩固所学知识，熟练掌握商誉的各项估值技巧。
Valuation of GoodwillValuation of Goodwill Contents:1 Goodwill is reputation of business 2 It is payment for nothing 3 Increase in profit earning capacity of the business 4 Goodwill is intangible assets 5 Goodwill is "real" it is not fictitious 6 Shown in the assets side of balance sheet under the heading non current assetsMeaning of GoodwillGoodwill is real it is not fictitiousExample of fictitious assets:- 1. Expenses on issue of share/debenture 2. Discount on issue of share/debenture 3. Loss on issue of share/debenture 4. Preliminary expenses 5. Underwriting commission etc.Types or classification of Goodwill:(1) Purchased Goodwill (2) Self goodwill/Non purchased GoodwillNature of Goodwill:1) Cat goodwill = value high 2) Dog goodwill = value low 3) Rat goodwill = value zero 4) Strange goodwill = = value strange/uncertainFactors affecting the value of Goodwill:i. Internal factorsii. External factorsMethods of valuation of Goodwill:1. Average Profit MethodMeaning of Average Profit methodA. Simple Average Profit MethodB. Weighted Average Profit Method2. Super Profit MethodMeaning of Super Profit MethodA. Simple Super Profit MethodB. Weighted super profit method3. Capitalization MethodMeaning of Capitalization MethodValuation of goodwill by capitalization of average profit methodValuation of goodwill by capitalization of super profit method4. Annuity methodMeaning of Annuity methodValuation of goodwill by Annuity method(1) If annuity rate is less than ₹ 1(2) If annuity rate is more than ₹ 1Some Important Questions for Practice
