AFM 485Approaches to Measuring Value

Units: 0.50
Faculty: Arts
Subject: Accounting and Financial Management

When it runs

Ran in 1 of the last 7 terms. Winter 2027: not on the schedule. Spring 2027: schedule not out yet.

This course addresses the significant shift in the composition of enterprise value from tangible assets tracked by traditional accounting practices to a range of intangible assets. The course provides a survey of approaches used to identify, measure, report, and create value that consider these intangibles.

Prerequisites

Complete all of the following
- Must have completed the following:
  - AFM291 - Intermediate Financial Accounting 1 (0.50)
- Complete 1 of the following
  - Must have completed the following:
    - AFM382 - Cost Management Systems (0.50)
  - Must have complete the following:
    - AFM481
- Enrolled in H-Accounting & Financial Management, H-Computing & Financial Management, or H-Mathematics/Chartered Professional Accountancy

Antirequisites

None listed.

Leads to

SFM 328

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Check it elsewhere for Fall 2026

Undergraduate Calendar, 2026–27The official entry
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