It is not uncommon for stock valuations to be required in a corporate restructuring deal such as a merger, a split or an MBO, when negotiations or lawsuits, etc., involve a contest for management leadership, or a dispute with an investment fund - for example, the case to determine the Jupiter Telecom stock acquisition price, which was decided by the Supreme Court in 2016. At the time, there had also been a gradual increase in cases in which the valuation of stock acquisition rights and stock options had been a point of contention. Therefore, in the lecture, we used case studies to explain the methods used to evaluate these financial assets and examined how to assess value and use third-party experts.