Practical Share Valuation, 5th Edition

Author: Nigel Eastaway; Keith Eamer; Diane Elliot; Shan Kennedy
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781845922320
Published In: February 2009
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Reviews

Details

Accurate share valuations made easy – this superb book shows you how!

This in-depth user-friendly guide outlines the very latest accountancy procedures for assessing the worth of a company’s shares. The KEY tax considerations, practical suggestions and tips, accountancy best practice guidelines – everything you need on this KEY subject is now available from this indispensable resource.

Practical Share Valuation 5/ed is up-to-date with the latest legislative and tax developments including The Finance Act 2008, The Companies Act 2006, NEW case law affecting company law, coverage of the new Accounting Standards, plus essential information on fair value assurance.

- Buying and selling shares
- Compulsory acquisitions
- Share distribution from a trust
- Share incentive schemes
- Shares as security on a loan
- Stock Exchange and the Alternative Investment Market
- De-mergers and management buy-outs
- Claims for damages and illegal restrictive practices
- Breach of warranties or indemnities
- Transfer and issue of preference shares
- Deemed disposal of shares under UK tax law

Approach even the most complex valuation task with confidence – this superb book contains the information you’ll need. This user-friendly book will enable you to value your clients’ share worth with precision.

Introduction
General principles
Open market value
Fair value
Relevant factors
The required yield
Asset related valuations
The foreign influence
Capital gains tax, corporation tax on chargeable gains, stamp duty, stamp duty land tax and income tax
Inheritance tax
Methods of analysis
The influence of the Stock Exchange
Discounted cash flow and other methods of valuation
The real market for shares and valuation for specific purposes
Published data
Unpublished information and company records
Valuation of intellectual property and other intangibles
HMRC Shares and Assets Valuation Section
Valuation reports
Share and Share Option Valuations for Financial Reporting Purposes
Intangible Asset Valuations under International Financial Reporting Standards (IFRS)
Valuation in Matrimonial Proceedings

"The recently published fifth addition retains a strong tax flavour, but has been substantially updated to reflect the increased valuation requirements that arose as a result of the unfair prejudice legislation, matrimonial disputes, accounting standards, and greater awareness of intellectual property."

Reviewed by David Bowes and Jenny Nelder, Taxation, 21st May 2009.