This course explores the basics of business valuation; how businesses are valued, how to evaluate the credentials of self-styled valuation “experts”, and the quality of the report they produce. Financial statements are essential documents, filed by every public company doing business.  They represent management’s view of the value and health of their company.  But just how accurate are these reports?  Is management’s view trustworthy or biased, neutral or overly optimistic?  This class will introduce a framework that helps to fully analyze any company’s financial statements and reveal its true condition and value.