Download or read book Tolley s Practical Share and Business Valuation written by David Bowes and published by Tolley Publishing Company, Limited. This book was released on 2012-11-01 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: The valuation of businesses and business assets is a complex topic. Following recent changes to financial reporting standards, requiring accounting for cost of options and values of acquired intangibles, this task is also now more important to accountants, tax professionals and FDs than ever before.This practical book provides a sound basis for understanding the fundamentals of valuation of shares, businesses and intangible assets whether for tax, commercial or financial reporting purposes. The author's extensive practical experience will enable all valuers to navigate the minefield that is share and business valuation, and embark with renewed confidence on those all important negotiations with HMRC.Ensure that you are able to advise on the best possible approach to valuation for any purpose (company and business; IP and intangible assets; fair value or litigation support) and put the principles from statute and case law into practical application to the benefit of your company or client.
Download or read book Tolley s Share and Business Valuation Handbook written by Leslie John Phillip Livens and published by . This book was released on 1996 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a practical guide to the law and practice surrounding the techniques of valuation of businesses and shares in private companies. New to this edition are chapters on goodwill, intellectual property and transfer pricing.
Download or read book Tolley s Share and Business Valuation Handbook written by Leslie John Phillip Livens and published by Tolley. This book was released on 2003-05-31 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Restructuring company finances; a flotation; demerger management buyout; matrimonial proceedings; estate planning; share option schemes: all these are instances of the need to value private company shares. This text simplifies the underlying principles, presents the broad techniques and points to the tax consequences. It features many worked examples and includes special chapters on intangible property and transfer pricing. The text also includes a model valuation report and a valuation checklist.
Download or read book Tolley s Share and Business Valuation Handbook written by Leslie John Phillip Livens and published by . This book was released on 1998-12-31 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aiming to simplify the underlying principles of share and business valuation, this handbook covers such topics as: restructuring company finances; flotations; demergers; management buyouts; matrimonial proceedings; estate planning; and shere option schemes.
Download or read book Tolley s Share Valuation Handbook written by Leslie John Phillip Livens and published by . This book was released on 1995-01-01 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Share Valuation written by Nigel Eastaway and published by Bloomsbury Publishing. This book was released on 2014 with total page 871 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sixth edition will guide practitioners to understand and deal with the issues and potential problems involved in valuing shares for unlisted companies in the UK, whether for commercial or fiscal reasons. The in-depth user-friendly book outlines the very latest accountancy procedures for assessing the worth of a company's shares. The key UK tax considerations, practical suggestions and tips, accountancy best practice guidelines - everything one needs on this key subject is available from this indispensable resource. Updated since the last edition (published in 2009), the book includes a large number of cases which have impacted on subsequent share valuation practice. Additionally, the following UK legislations are included: Finance Act 2014 * Companies Acts 1985 and 2006 * Charities Act 2006 * Income Tax Act 2007 * Income and Corporation Taxes Act 1988 * Income Tax (Earnings and Pensions) Act 2003 * Taxes Management Act 1970 * Taxation of Chargeable Gains Act 1992. Contents also include: *** PART 1 - CASE LAW: general principles; open market value; fair value; relevant factors; the required yield; asset related valuations; the foreign influence *** PART 2 - STATUTE LAW ; capital gains tax, corporation tax on chargeable gains, stamp duty, stamp duty land tax and income tax; inheritance tax *** PART 3 - VALUATION IN PRACTICE: 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; valuation in matrimonial proceedings.
Download or read book Tolley s Purchase and Sale of a Private Company s Shares written by Julie Evans and published by . This book was released on 2004 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical guide covers the tax considerations, pitfalls and planning opportunities for both the purchaser and vendor of shares, and makes close examination of the enquiries that should be made into a target company's tax affairs, including tax indemnities and warranties. Includes the major changes contained in the 2004 Finance Act, coverage of valuation and other commercial aspects and appendices containing precedents.
Download or read book Practical Share Valuation written by Nigel A. Eastaway and published by Butterworths. This book was released on 1999-07-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Share and Business Valuation Handbook written by Leslie Livens and published by Bloomsbury Professional. This book was released on 2015-12-31 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives a logical and straightforward explanation of techniques which may be used when evaluating UK private company shares, while also giving information on the reasons for which such evaluations might be necessary (mergers and acquisitions, flotation). New areas of interest in this seventh edition include: developments in valuation models which are more commonly used nowadays (earnings before interest, tax, depreciation, and amoritsation) . specific valuation issues in the UK taxation field (agricultural property, employee share schemes) . more prominence given to case studies . highlighted accounting issues, primarily financial reporting standards.
Download or read book Practical Share Valuation written by Nigel Eastaway and published by Bloomsbury Publishing. This book was released on 2019-05-23 with total page 1071 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. Practical Share Valuation combines decades of the authors' practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes. The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available. Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations. The seventh edition includes the following updates: - Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax; - Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures; - Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club; - Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016); - Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.
Download or read book The Handbook of Advanced Business Valuation written by Robert F. Reilly and published by McGraw Hill Professional. This book was released on 1999-09-15 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: International cost of capital...blockage discounts . . . valuation issues unique to ESOPs...specific valuation issues for sports teams...capital structure in emerging growth companies...methods for calculating equity risk premiums...These days, understanding the complex issues in advanced business valuation requires a team of experts. The HANDBOOK OF ADVANCED BUSINESS VALUATION is your team of valuation experts—nationally recognized practitioners and legal minds from across the country who provide authoritative answers and innovative solutions to your most perplexing valuation questions. Structured in a user-friendly, general-to-specific arrangement, The HANDBOOK OF ADVANCED BUSINESS VALUATION represents a broad cross section of the latest conceptual thinking on the subject. Only in this thought-provoking volume will you find: Abstracts and interpretations of recent empirical studies in lack of marketability, blockage, and more; In-depth treatment of specialized valuation issues from many industries—including healthcare, technology, and sports franchises; Lucid, intuitive explanations of complex and esoteric procedures for intercompany transfer pricing analyses and ad valorem property tax appraisals. Like its predecessor volume VALUING A BUSINESS—which covered basic business valuation concepts and practices in authoritative, all-encompassing fashion—The HANDBOOK OF ADVANCED BUSINESS VALUATION provides a new benchmark of advanced, contemporary discussions for investors and experienced business valuation practitioners. Valuation experts from PricewaterhouseCoopers, Ernst & Young, Willamette Management Associates, Arthur Andersen, American Appraisal Associates, and more combine their expertise in this well-written, thoughtful, and convincing reference—one with absolutely no close rival in the flourishing field of business valuation and security analysis.
Download or read book Valuation for Mergers and Acquisitions written by Barbara S. Pécherot Petitt and published by Pearson Education. This book was released on 2013 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master the latest insights, lessons, and best practice techniques for accurately valuing companies for potential mergers, acquisitions, and restructurings. Concise, realistic, and easy to use, Valuation for Mergers and Acquisitions, Second Edition has been fully updated to reflect the field's latest and most useful "rules of thumb," compare every modern approach to valuation, offering practical solutions for today's most complex and important valuation challenges. Treating valuation as both an art and a science, it covers the entire process, offering up-to-the-minute real-world advice, examples, and case studies. Leading valuation experts Barbara S. Petitt and Kenneth R. Ferris introduce and compare leading techniques including discounted cash flow analysis, earnings multiples analysis, adjusted present value analysis, economic value analysis, and real option analysis. They fully address related concerns such as the accounting structure of deals, accounting for goodwill, tax considerations, and more. Throughout, they identify common errors that lead to inaccurate valuation, and show how to avoid them. From start to finish, this guide doesn't just make valuation comprehensible: it provides the tools and insight to make valuation work. For all financial professionals concerned with valuation, especially those involved in potential mergers, acquisitions, and restructurings; and for corporate finance instructors and students in Executive MBA programs concerned with valuation
Download or read book Handbook of Business Valuation written by Thomas L. West and published by Wiley. This book was released on 1999-08-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most complete guide to business valuation written by industry-leading valuation specialists! Handbook of Business Valuation Second Edition In this thoroughly revised and updated edition of the number-one guide to business valuation, nearly 50 experts provide expert advice and guidance on all facets of the subject. This is a single-source guide to valuation approaches and methods, in addition to all of the procedures necessary to accurately value a business. The Second Edition of the Handbook of Business Valuation enables you to find precisely the information you need; just go directly to the chapter concerning the topic you are interested in. There is no need to read the entire volume-it's quick and easy. This is the only valuation book you need. It provides chapters on valuing specific businesses, such as: software companies, radio and cable stations, medical practices, home-based businesses, and many more, plus a special chapter on researching business valuation information on the Internet. * An entire chapter on commonly used rules of thumb * Business valuation from the perspective of the buyer, seller, lawyer, lender, and others * All updated information, plus much that's new * Important sections on family limited partnerships, intellectual property issues, minority interests, and much more
Download or read book Business Valuation and Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 964 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disputes over valuation issues fill the court's dockets and for good reason, fair market valuations are required frequently by the law. The authors believe that approximately 243 sections of the Code and several thousand references in the Regulations explicitly require fair market value determination. Consequently, taxpayers file an estimated 15 million tax returns each year reporting an event involving a valuation related issue. It is no mystery, therefore, why valuation cases are ubiquitous. Today, valuation is an important and highly sophisticated process. Valuators need legitimate guidance to perform their work. The objective of this book is to provide knowledge, and guidance to those who do the valuations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from two of the nation’s top authorities, Hon. David Laro and Dr Shannon Pratt. Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon. David Laro and Dr. Shannon Pratt who express their unique and critical views. The business valuer with everything from the basics to the sophisticated. From definitions to valuing complex business interests, what you need to know about business valuation. Everything from empirical market evidence to credible expert business valuation testimony discussed and analyzed by the Hon. David Laro and Dr. Shannon Pratt.
Download or read book The Market Approach to Valuing Businesses written by Shannon P. Pratt and published by John Wiley & Sons. This book was released on 2006-02-22 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your Best Approach to Determining Value If you're buying, selling, or valuing a business, how can you determine its true value? By basing it on present market conditions and sales of similar businesses. The market approach is the premier way to determine the value of a business or partnership. With convincing evidence of value for both buyers and sellers, it can end stalemates and get deals closed. Acclaimed for its empirical basis and objectivity, this approach is the model most favored by the IRS and the United States Tax Court-as long as it's properly implemented. Shannon Pratt's The Market Approach to Valuing Businesses, Second Edition provides a wealth of proven guidelines and resources for effective market approach implementation. You'll find information on valuing and its applications, case studies on small and midsize businesses, and a detailed analysis of the latest market approach developments, as well as: A critique of US acquisitions over the last twenty-five years An analysis of the effect of size on value Common errors in applying the market approach Court reactions to the market approach and information to help you avoid being blindsided by a litigation opponent Must reading for anyone who owns or holds a partial interest in a small or large business or a professional practice, as well as for CPAs consulting on valuations, appraisers, corporate development officers, intermediaries, and venture capitalists, The Market Approach to Valuing Businesses will show you how to successfully reach a fair agreement-one that will satisfy both buyers and sellers and stand up to scrutiny by courts and the IRS.
Download or read book The Art of Company Valuation and Financial Statement Analysis written by Nicolas Schmidlin and published by John Wiley & Sons. This book was released on 2014-06-09 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Art of Company Valuation and Financial Statement Analysis: A value investor’s guide with real-life case studies covers all quantitative and qualitative approaches needed to evaluate the past and forecast the future performance of a company in a practical manner. Is a given stock over or undervalued? How can the future prospects of a company be evaluated? How can complex valuation methods be applied in practice? The Art of Company Valuation and Financial Statement Analysis answers each of these questions and conveys the principles of company valuation in an accessible and applicable way. Valuation theory is linked to the practice of investing through financial statement analysis and interpretation, analysis of business models, company valuation, stock analysis, portfolio management and value Investing. The book’s unique approach is to illustrate each valuation method with a case study of actual company performance. More than 100 real case studies are included, supplementing the sound theoretical framework and offering potential investors a methodology that can easily be applied in practice. Written for asset managers, investment professionals and private investors who require a reliable, current and comprehensive guide to company valuation, the book aims to encourage readers to think like an entrepreneur, rather than a speculator, when it comes to investing in the stock markets. It is an approach that has led many to long term success and consistent returns that regularly outperform more opportunistic approaches to investment.
Download or read book Tolley s Practical Guide to Employees Share Schemes written by Colin E. Chamberlain and published by . This book was released on 1999 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:
