Publisher's Synopsis
ABOUT THE BOOK AND KEY FEATURES
In the complex world of business today, valuation has become an integral part in every sphere of day to day business activities. The term "fair value" is frequently used (and often misused) in each and every business transaction we enter into. The concept of "business valuation" in its various forms like historical cost, replacement value, net realisable value and present value are being used and interpreted to meet the requirements of varied and complex business transactions.
Keeping this in view, this work explains and interprets the following in reader-friendly and lucid form:
All the concepts revolving around business valuation,
Illustrations and case studies related to various methods of business valuation,
Application of Ind AS, AS and IFRS with respect to fair value measurement,
Valuation of Tangible Assets,
Valuation of Intangible assets and goodwill,
Valuation of liabilities and provisions,
Valuation of shares, valuation of brands and business which are used as basic ingredient to corporate restructuring,
The concept of Economic Value Added (EVA),
Application of concepts of valuation in Merger & Acquisition,
Salient features of the newly introduced Valuation Standards issued by the Institute of Chartered Accountants of India and International Valuation Standards issued by the International Valuation Standards Council,
Significant judicial pronouncements related to business valuation.
