Company Valuation Under IFRS: Interpreting and Forecasting Accounts Using International Financial Reporting Standards -2/E.

Nick Antill, Kenneth Lee

Informasi Dasar

23 kali
15.01.2396
657.3
Buku - Circulation (Dapat Dipinjam)
15 B

International Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. Therefore, it is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book then addresses the implications for analysis and valuation of key aspects of IFRS including: Pensions; Stock options; Derivatives; Provisions; and, Leases. The text also sets out which countries use GAAP, as well as the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance and real estate companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition using real companies.

Subjek

FINANCIAL REPORTS
 

Katalog

Company Valuation Under IFRS: Interpreting and Forecasting Accounts Using International Financial Reporting Standards -2/E.
978-0857193681
xxiv, 406p.: il.; 23,5 cm
Inggris

Sirkulasi

Rp. 0
Rp. 1.000
Ya

Pengarang

Nick Antill, Kenneth Lee
Perorangan
 
 

Penerbit

Harriman House Ltd
Hampshire
2010

Koleksi

Kompetensi

  • SA112013 - PENGANTAR AKUNTANSI
  • SA312033 - AKUNTANSI KEUNGAN II
  • SA412043 - AKUNTANSI KEUANGAN LANJUTAN 1
  • SA741153 - AKUNTANSI INTERNASIONAL
  • AK9993 - PENGANTAR AKUNTANSI II
  • DMH1G3 - AKUNTANSI
  • IEH3O3 - AKUNTANSI BIAYA
  • DAH1E3 - AKUNTANSI BIAYA
  • ACH1C4 - AKUNTANSI BIAYA
  • DHH2I2 - AKUNTANSI HOTEL
  • ACH1B4 - AKUNTANSI KEUANGAN I
  • ACH2A3 - AKUNTANSI KEUANGAN II
  • ACH2D4 - AKUNTANSI KEUANGAN LANJUTAN I
  • ACH3A4 - AKUNTANSI KEUANGAN LANJUTAN II
  • DAH2E3 - AKUNTANSI KEUANGAN MENENGAH
  • ACH2B3 - AKUNTANSI MANAJEMEN
  • DAH2H3 - AKUNTANSI MANAJEMEN
  • BM63O4 - AKUNTANSI MANAJEMEN
  • DAH2I3 - AKUNTANSI ORGANISASI NON PROFIT
  • ACH3B3 - AKUNTANSI SEKTOR PUBLIK
  • MMDA33 - FINON AKUNTANSI
  • MMDB23 - FINON AKUNTANSI DAN AKUNTANSI DIGITAL
  • EBH0E4 - PENGANTAR AKUNTANSI
  • BAH1F4 - PRINSIP - PRINSIP AKUNTANSI
  • DAH1A4 - PRINSIP AKUNTANSI I
  • DAH1D4 - PRINSIP AKUNTANSI II
  • ISH3F3 - SISTEM AKUNTANSI DAN MANAJEMEN KEUANGAN
  • ACH2F4 - SISTEM INFORMASI AKUNTANSI
  • DAH3D4 - SISTEM INFORMASI AKUNTANSI PERUSAHAAN
  • ACH3J3 - TEORI AKUNTANSI
  • EBI1G4 - PENGANTAR AKUNTANSI
  • VPI1D3 - AKUNTANSI
  • EAI2S3 - AKUNTANSI MANAJEMEN
  • EAI4243 - TEORI AKUNTANSI
  • VAI1C4 - PRINSIP AKUNTANSI I
  • VAI1H4 - PRINSIP AKUNTANSI II
  • VAI2E4 - AKUNTANSI KEUANGAN MENENGAH
  • VAI2F3 - AKUNTANSI BIAYA
  • VAI2K3 - AKUNTANSI MANAJEMEN
  • VAI3B4 - SISTEM INFORMASI AKUNTANSI PERUSAHAAN
  • IEI3G3 - AKUNTANSI BIAYA
  • ISI2L3 - SISTEM AKUNTANSI DAN MANAJEMEN KEUANGAN
  • KBI1F3 - AKUNTANSI KEUANGAN DASAR

Download / Flippingbook

 

Ulasan

Belum ada ulasan yang diberikan
anda harus sign-in untuk memberikan ulasan ke katalog ini