Principles of Valuation

Principles of Valuation

An entry level introduction to valuation methodology, this book gives a straightforward narrative treatment to the subject matter with a multitude of examples and illustrations, contained in an easy to read format. There is a strong emphasis on the practical aspects of valuation, as well as on the principles and application of the full range of valuation methods. This book will serve as an important text for students new to the topic and experienced practitioners alike. Topics covered include: property ownership concepts of value the role of the valuer property inspection property markets and economics residential property prices and the economy commercial and industrial property methods of valuation conventional freehold investment valuations conventional leasehold investment valuations discounted cash flow contemporary growth explicit methods of valuation principles of property investment.

Principles of Valuation

Export and Import

Principles of Valuation

This book was written to fill a need for a text which will enable the reader/student to learn the principles of valuation. It will help you to meet the demanding requirements of export and import valuation. Customs and Border Protection expect 99% valuation compliance. Bureau of Industry and Security as well as Bureau of Census expect accuracy in export and import valuation. The Bureau of Industry and Security states that over 50% of export declarations are incorrect. This book will help to reduce valuation as a value concern. Valuation is far below the 99% stated to Congress. Under the "reasonable care" requirements of Customs, trained and proficient personnel are expected to provide accuracy of 99%. This book will help attain a higher compliance level and serve as support to your compliance manual. Please visit the web page for the author's first book, Principles of Classification: Export & Import

Principles of Private Firm Valuation

Principles of Private Firm Valuation

A complete explanation of the issues that determine private firmvalue Principles of Private Firm Valuation combines recent academicresearch and practical real-world experience to help readers betterunderstand the multitude of factors that determine private firmvalue. For the financial professional serving private firms-who areincreasingly being called upon to give advice on issues related tofirm valuation and deal structure-this comprehensive guidediscusses critical topics, including how firms create value and howto measure it, valuing control, determining the size of themarketability discount, creating transparency and the implicationsfor value, the value of tax pass-through entities versus a Ccorporation, determining transaction value, and the valuationimplications of FASB 141 (purchase price accounting) and 142(goodwill impairment). Dr. Stanley J. Feldman (Lowell, MA) is Associate Professor ofFinance at Bentley College, where he currently teaches courses incorporate finance with a focus on business valuation and businessstrategy at both the graduate and undergraduate levels. He is amember of the FASB Valuation Resource Group and is Chairman andcofounder of Axiom Valuation Solutions.

Principles of Valuation

Principles of Valuation


Principles of Recognition and Valuation of Assets and Liabilities in Separate Financial Statements Acc. to German Commercial Code (HGB)

Principles of Recognition and Valuation of Assets and Liabilities in Separate Financial Statements Acc. to German Commercial Code (HGB)

Scholarly Research Paper from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of "recognition and accounting principles," lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actual definition of an asset and the right classification of individual assets: which is already detected as the first "room for accounting flexibility" allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular the Prudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the "past, present and future value" approach. Additionally, the author presents a scheme with the logical "computation of acquisition costs" in order to have a valuation basis for the balance sheet. This accounting cost termination is however another "option" enabled through the legal text of 255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certain groups of assets. For theoretical reasons calculation scenarios with corresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct "amount t

Auditing: Principles and Techniques

Auditing: Principles and Techniques

Auditing: Principles and Techniques is an attempt to explain the concepts, principles and techniques of auditing, and their applications in practical situations, in a simple and lucid language. The primary object of writing this book is to meet the requirements of undergraduate students of commerce stream for all the Universities in India. However, this book will also be very useful for the students doing M.Com, C.A., MBA and other professional courses. This book is also useful for a layman who is interested in knowing basics of auditing principles and techniques.

Principles of Valuation in North Carolina Equitable Distribution Actions

Principles of Valuation in North Carolina Equitable Distribution Actions

A comprehensive analysis of the law governing valuation of marital property in equitable distribution cases. The monograph discusses valuation of pension and retirement benefits, goodwill and professional practices, and marital debts, with sources of information and suggestions for approaching difficult valuation problems.

Modern Methods of Valuation

Modern Methods of Valuation

* Gives clear understanding of the methods and techniques of valuation * Latest statutes and case law affecting valuation * Core text for students and essential reference for practitioners Despite the volatility in the world’s financial and property markets the principles underpinning valuation methods have remained fundamentally unchanged. In this new edition the sections on methods have been revised and updated to provide a comprehensive coverage of both their principles and their application. More significantly new and amended statutes and case law precedents which have affected various aspects of statutory valuations are included. These changes have been incorporated in the revisions to chapters dealing with Commercial Property, Leasehold Enfranchisement, Rating, Compulsory Purchase and other statutory applications. The 10th edition maintains the aims and objectives of all previous editions: to support students with its comprehensive coverage of the legal, economic and technical aspects of valuation required by most University and College Real Estate Programmes and to provide trainees (APC Candidates) and practitioners with current and relevant guidance on the preparation of valuations for statutory purposes.