Accounting Valuation

Practical Share Valuation, 5th Edition

Edited by Nigel Eastaway · Keith Eamer · Diane Elliot · Shan Kennedy
Bloomsbury Professional (formerly Tottel Publishing) February 2009

Specifications

ISBN-13
9781845922320
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
February 2009
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

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.

Table of Contents

  • 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  • Unpublished information and company records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

Reviews

"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.  

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