Page 200 - CFF

Learning objectives

• Identify the general valuation models.

• Distinguish among the general theory

and methodologies for each of the

general valuation approaches.

• Identify the general components to the

income approach.

• Identify common methods of estimating

the cost of capital.

• Calculate the cost of equity.

2 © 2019 Association of International Certified Professional Accountants. All rights reserved.