The process of valuing a company may have different purposes such as M&A, IPOs, pricing shares, settlement and may use different types of valuation methods. These methods should be consistent with the purpose of the valuation so that it may reach the real value of the company being analyzed. The use of inappropriate valuation method may result in opposite reality that will lead to enormous losses due to the fact these methods are based in different principles. The understanding of principles is crucial so that the analyst in charge of a valuation can choose the right approach. This project will focus on assets valuation, more specifically valuation methods of companies for M&A purposes.