The valuation of businesses, shares and other equity

Type

Book

Authors

Lonergan, Wayne ( Wayne Lonergan )

ISBN 10

1865089702

ISBN 13

9781865089706

Tags

Corporations--Valuation, Business enterprises--Valuation

Abstract

The fourth edition of this reference builds on the foundations established in the first three editions and has been extensively updated to reflect the latest developments in the capital markets. The increasing importance of intangible asset values as a proportion of corporate net worth is reflected in a new section on intangible assets. There are also new chapters on emerging valuation issues, including core technology, research and development projects and employee options. This new edition is particularly timely given the emergence of market value concepts as a key driver of value under the new taxation consolidation regime. It also coincides with preparations for the mandatory adoption of International Accounting Standards and the increasingly widespread use of mark to market financial reporting.

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