Infopaket

Due Diligence

ВБ 2.1

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

6

PLO01. Be able to develop and improve their general cultural and professional level, independently master new methods of work and knowledge of a comprehensive vision of modern problems of economics and management. PLO02. Know the theory, methodology and practice of forming accounting information at the stages of the accounting process and control for current and potential management needs of business entities, taking into account professional judgment. PLO04. Organize, develop, model accounting systems and coordinate the activities of accounting staff, taking into account the needs of business management. PLO05. Possess innovative technologies, justify the choice and explain the application of new methods of preparation and provision of accounting information for the needs of business management.

Full-time form

1. Know the theoretical and practical foundations of macroeconomics and microeconomics; accounting and auditing; investment and tax policy; financial and labor law; financial statistics, management and marketing; features of functioning of separate sectors of financial system; 2. Be able to assess the economic condition of the object, analyze the causes and consequences of changes in the financial market in general and in the investment sphere, the securities market and the stock market, in particular, taking into account risks and uncertainties; 3. Have the basics of mathematical modeling, forecasting, methods of economic and financial analysis, using modern software products of information technology financial analysis.

The study of theoretical, methodological and practical principles of Due Diligence - procedures for independent verification of the objective view of the object of investment. The issues concerning the main components of the Due Diligence procedure are considered and their characteristics are given; the financial strategy on management of investment projects is studied, with definition of an estimation of their risks; the accounting system is analyzed: control and audit; financial analysis is performed to determine the cost of capital, investment budgeting, cash management and consolidation; the tax strategy and the procedure for checking tax reporting are being studied; economic and legal bases of acquisition of objects of investment, mergers and acquisitions of corporations, strategy of Due Diligence: challenges and opportunities are considered. The course is built using modern Western and domestic financial literature.

Teaching methods include: lectures, practical classes, independent work. Students can also be offered individual work in the form of creative analytical and computational work with a presentation. Such work can be carried out in a team that is formed on the basis of professional and psychological tests to form the most effective professional teams that work for the result. This allows you to consolidate theoretical knowledge and practical skills in accounting, taxation and control to ensure due diligence (Due Diligence) in the process of detailed independent inspection of the investment object and its evaluation.

For an oral interview, the discussion can be obtained from 6 pages (min.) To 10 pages. (max.). For solving problems: respectively from 12 b. up to 20 points; For testing: also from 12b. up to 20 points; For modular test (2 MCR): respectively from 6 b. up to 10 b. for each. For independent work (2 written works of 5 max. Each). Respectively for 2 works: from 6 b. up to 10 b.

Ukrainiane