Company valuation under IFRS: interpreting and forecasting accounts using international financial reporting standards
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Petersfield
Harriman House Publishing
2008
|
| Ausgabe: | Rev. ed. |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016855625&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Abstract: | "International Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. Therefore, it is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter." -- Book cover. |
| Beschreibung: | Includes bibliographical references and index |
| Umfang: | XXIV, 406 S. graph. Darst. |
| ISBN: | 9781905641772 |
Internformat
MARC
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| 100 | 1 | |a Antill, Nick |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Company valuation under IFRS |b interpreting and forecasting accounts using international financial reporting standards |c by Nick Antill and Kenneth Lee |
| 250 | |a Rev. ed. | ||
| 264 | 1 | |a Petersfield |b Harriman House Publishing |c 2008 | |
| 300 | |a XXIV, 406 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 520 | 3 | |a "International Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. Therefore, it is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter." -- Book cover. | |
| 630 | 0 | 4 | |a International financial reporting standards |
| 630 | 0 | 7 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |2 gnd |9 rswk-swf |
| 650 | 4 | |a Comptabilité - Normes | |
| 650 | 4 | |a Entreprises multinationales - Comptabilité | |
| 650 | 4 | |a Entreprises multinationales - Évaluation - Normes | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Accounting |x Standards |v Handbooks, manuals, etc | |
| 650 | 4 | |a Corporations |x Accounting |v Handbooks, manuals, etc | |
| 650 | 4 | |a Financial statements |x Standards |v Handbooks, manuals, etc | |
| 650 | 4 | |a International business enterprises |x Valuation |x Standards | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmensbewertung |0 (DE-588)4078594-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanzanalyse |0 (DE-588)4069453-7 |2 gnd |9 rswk-swf |
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| 689 | 0 | 1 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
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| 689 | 0 | 4 | |a Unternehmensbewertung |0 (DE-588)4078594-4 |D s |
| 689 | 0 | |5 DE-188 | |
| 700 | 1 | |a Lee, Kenneth |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m Digitalisierung UB Bamberg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016855625&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-016855625 | |
Datensatz im Suchindex
| _version_ | 1819384172914933760 |
|---|---|
| adam_text | Contents
Index
of exhibits
vii
About the authors
xi
Preface to first edition
xiii
Acknowledgments
xix
An IFRS briefing
xxi
Preface to second edition
xxiii
Chapter One
-
It s not just cash; accounts matter
1
1.
Introduction-Valuation refresher
1
2.
Distributions, returns and growth
3
3.
Cash, accruals and profits
13
4.
The Economic Profit model
15
5.
The real world of specific forecasts
17
6.
Introducing debt
18
Chapter Two
-
WACC
-
Forty years on
21
1.
Risk and Return
21
2.
Diversification and portfolio effects
24
3.
The problem of growth
34
4.
Leverage and the cost of equity
37
5.
Building in tax shelters
40
6.
Time varying WACC
54
7.
The walking wounded
-
real options
55
and capital arbitrage
8.
International markets and foreign exchange rates
68
9.
Conclusions on discount rates
68
Chapter Three
-
What do we mean by return ?
71
1. IRR
versus NPV
72
2.
Calculating CFROI
76
3.
Another approach:
CROCI S5
4.
Uses and abuses of
ROCE
85
Chapter Four
-
ICey issues in
accounting
and
their treatment under IFRS
8?
L
Revenue recojpition ana measurement
89
2.
Stock options 10§
3.
Taxation 1
07
4.
Aecouating for pension obligations
1
17
5.
Provisions
129
Company
valuation under IFRS
6.
Leasing
135
7.
Derivatives
145
8.
Fixed assets
154
9.
Foreign exchange
161
Chapter Five
-
Valuing a company
169
1.
Building a forecast
170
2.
Ratios and scenarios
197
3.
Building a valuation
201
4.
Frequent problems
212
5.
Three period models
238
6.
Conclusions regarding basic industrials
243
Chapter Six
-
The awkward squad
245
1.
Utilities
245
2.
Resource extraction companies
262
3.
Banks
273
4.
Insurance companies
299
5.
Property companies
335
Chapter Seven
-
An introduction to consolidation
343
L
Introduction
343
2.
Treatment of Investments
343
3.
Methods of consolidation
344
4.
Further issues in consolidation
349
5.
Accounting for associates and joint ventures
350
6.
Purchase accounting and uniting of interests
355
7.
Foreign subsidiaries
356
8.
Accounting for disposals
357
9.
Modelling mergers and acquisitioiis
363
Chapter Eight
-
Conclusions and continuations
379
1.
Conclusions
379
2.
Continuations
382
Farther reading
385
Appendices
389
IAS or IFRS in, or coming into, force
389
IFRS in Emerging Markets
391
Chiaese Accounting Staadards
-
шајог
differences
with IFRS
393
Analysis formulae
394
Index
399
Index
of exhibits
Chapter One
1.1
Constant growth company accounts
4
1.2
Nominal dividend projection
5
1.3
Discounted dividend projection
6
1.4
Simple Co dividend discount model
7
1.5
Value versus growth
8
1.6
Possible cash flows
(1) 9
1.7
Possible cash flows
(2) 10
1.8
Company valuation sensitivities
12
1.9
Growth question
13
1.10
Price/book sensitivities
16
1.11
NOPAT and free cash flow
19
Chapter Two
2.1
Risks and returns
22
2.2
Probability distributions of returns
22
2.3
Binomial share price progression
23
2.4
Two stock portfolio
25
2.5
Diversification and risk
26
2.6
Capital market line
27
2.7
Security market line
30
2.8
Beta as measure of covariance
31
2.9
Estimating Betas
32
2.10
20th Century market risk
premia
33
2.11
Capital value decomposition
35
2.12
Leverage and WACC
36
2
Л
3
Impact of growth on values
36
2.14
Calculation of equity Beta
38
2.15
Leveraged assets
39
2.16
Conventioaal tax shelter calculation
41
2.17
APV
for varying growth
(
і
) 42
2.18
АР
V for varying growth
(2) 43
2.19
APV/WACC
-
risk free debt
45
2.20
Iteration of
WÄCC 46
2.21
APV/WACC
-
implied Beta of
debí
49
2.22
APV/WACC-zero Beta of debt
51
2.23
Value baud-op
53
2.24
Equity as call option
56
2.25
Debt as written pot
57
2.26
Piit-caü
parity SB
vii
Company
valuation under IFRS
2.27
The components of an option price
60
2.28
Vivendi Universal
61
2.29
Vivendi
-
market values
65
2.30
Payoffs to equity and debt
66
Chapter Three
3.1
Project cash flows
72
3.2
Project cash flows and NPV
73
3.3
ROCE^RR
73
3.4
Conventional
ROCE
calculation
74
3.5
Mature company
ROCE
75
3.6
Basics of CFROI calculation
77
3.7
CFRO^corporate
IRR 78
3.8
Cash flow from existing assets
79
3.9
CFROI model of Safeway
81
Chapter Four
4.1
Technical accounting areas covered
89
4.2
Sources of income
91
4.3
Non-operating revenues
91
4.4
IAS
18
Revenue recognition criteria
93
4.5
Global Crossing
95
4.6
Property company revenue recognition
98
4.7
Deutsche Telekom revenue recognition
99
4.8
Stock option forfeit
104
4.9
US
GAAP
practice
-
CISCO
105
4.10
Deferred tax example
108
4.11
Temporary differences
110
4.12
Income statement analysis of tax charge
114
4.13
Reconciliation of tax expenses
115
4.14
Deferred taxation note
116
4.15
The pension corridor
122
4.16
BMW pension provisions
126
4.
1
7
Provisions recognition decision tree
131
4.18
Lufthansa provisions note
132
4.19
IAS
17
leasing criteria
136
4.20
Finance lease illustration
137
4.21
Operating lease illustration
138
4.22
Hilton note on leases
(1)
Î40
4.23
Hilton note on leases
(2) 141
4.24
Impact of capitalising lease
143
4.25 Commerzbank
fair value hedges
152
4.26
Commetzbank cash to profit reconciliation
153
4.27 Vodafone
tangible and intangible fixed assets
154
vi
Index
of exhibits
4.28
Capitalising development costs
158
4.29
Danisco intangible assets
158
4.30
Reckitt Benckiser total recognised gains and losses
164
Chapter Five
5.1
Metro accounts forecasts
171
5.2
Metro valuation
202
5.3
Metro valuation with buy-back
214
5.4
Sandvik
ROCE
221
5.5
Sandvik
sales growth
222
5.6
Sandvik
EBIT
margin
223
5.7
Sandvik
inventory days
224
5.8
Sandvik capex/depreciation
225
5.9
Danone
ROCE
calculations
227
5.10
Growth company model
232
5.11
Fade routine
240
5.12
Three values for Metro
242
Chapter Six
6.1
Current cost accounts model
249
6.2
Exxon exploration and production model
266
6.3
IASB proposals regarding upstream oil activities
273
6.4
Bank balance sheet
275
6.5
Classification of bank loans
276
6.6
Bank income statement
277
6.7
UK
GAAP
and US
GAAP
bank net income
279
6.8
Barclays US and UK
GAAP
net income
279
6.9
Barclays bank economic capital
286
6.10
Commerzbaok accounting and valuation model
290
6.11
Accounting terms for insurance
300
6.12
Accounts for typical insurance company
301
6.13
Calculation of net earned premiums
302
6.14
Insurance claims development table
307
6.15
Model of general insurance business
312
6.16
Achieved profit versus statutory profit
326
6
Л
7
АР
versus
MSS
profit
chart
327
6.18
АР
versus
MSS
NAV
327
6.19
Legal
&
General model
330
6.20
L&G
valuation sensitivities
334
6.21
Property company fade routine
339
Company
valuation under
ÍFRS
Chapter Seven
7.1
Classifications of investment
343
7.2
Acquisition without goodwill
345
7.3
Acquisition with goodwill creation
346
7.4
Acquisition of
80
per cent of a company
347
7.5
Further issues in consolidation
349
7.6
Consolidating income from a subsidiary
350
7.7
IAS
27
and
28
definitions and terms
351
7.8
Accounting for associated interests
352
7.9
Equity accounting versus proportional consolidation
354
7.10
Acquisition versus pooling
355
7.11
Accounting for asset disposals
359
7.12
Accounting for disposal of minority
360
7.Î3
Disposal of minority stake (balance sheet)
362
7.14
Disposal of a majority stake (balance sheet)
363
7.15
Metro valuation with synergies
367
7.16
Wal-Mart/Metro merger model
369
|
| any_adam_object | 1 |
| author | Antill, Nick Lee, Kenneth |
| author_facet | Antill, Nick Lee, Kenneth |
| author_role | aut aut |
| author_sort | Antill, Nick |
| author_variant | n a na k l kl |
| building | Verbundindex |
| bvnumber | BV023535994 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5626 |
| callnumber-raw | HF5626 |
| callnumber-search | HF5626 |
| callnumber-sort | HF 45626 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 822 |
| ctrlnum | (OCoLC)243740435 (DE-599)BSZ266037003 |
| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0218 |
| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | Rev. ed. |
| format | Book |
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Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">"International Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. 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The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter." -- Book cover.</subfield></datafield><datafield tag="630" ind1="0" ind2="4"><subfield code="a">International financial reporting standards</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comptabilité - Normes</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Entreprises multinationales - Comptabilité</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Entreprises multinationales - Évaluation - Normes</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Multinationales Unternehmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations</subfield><subfield code="x">Accounting</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield><subfield code="x">Standards</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International business enterprises</subfield><subfield code="x">Valuation</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmensbewertung</subfield><subfield code="0">(DE-588)4078594-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanzanalyse</subfield><subfield code="0">(DE-588)4069453-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Bilanzanalyse</subfield><subfield code="0">(DE-588)4069453-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Unternehmensbewertung</subfield><subfield code="0">(DE-588)4078594-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-188</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lee, Kenneth</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bamberg</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016855625&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-016855625</subfield></datafield></record></collection> |
| id | DE-604.BV023535994 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T13:22:07Z |
| institution | BVB |
| isbn | 9781905641772 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016855625 |
| oclc_num | 243740435 |
| open_access_boolean | |
| owner | DE-521 DE-473 DE-BY-UBG |
| owner_facet | DE-521 DE-473 DE-BY-UBG |
| physical | XXIV, 406 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Harriman House Publishing |
| record_format | marc |
| spellingShingle | Antill, Nick Lee, Kenneth Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards International financial reporting standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Comptabilité - Normes Entreprises multinationales - Comptabilité Entreprises multinationales - Évaluation - Normes Multinationales Unternehmen Accounting Standards Accounting Standards Handbooks, manuals, etc Corporations Accounting Handbooks, manuals, etc Financial statements Standards Handbooks, manuals, etc International business enterprises Valuation Standards International Financial Reporting Standards (DE-588)4699643-6 gnd Unternehmensbewertung (DE-588)4078594-4 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4699643-6 (DE-588)4078594-4 (DE-588)4128343-0 (DE-588)4069453-7 |
| title | Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards |
| title_auth | Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards |
| title_exact_search | Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards |
| title_full | Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards by Nick Antill and Kenneth Lee |
| title_fullStr | Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards by Nick Antill and Kenneth Lee |
| title_full_unstemmed | Company valuation under IFRS interpreting and forecasting accounts using international financial reporting standards by Nick Antill and Kenneth Lee |
| title_short | Company valuation under IFRS |
| title_sort | company valuation under ifrs interpreting and forecasting accounts using international financial reporting standards |
| title_sub | interpreting and forecasting accounts using international financial reporting standards |
| topic | International financial reporting standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Comptabilité - Normes Entreprises multinationales - Comptabilité Entreprises multinationales - Évaluation - Normes Multinationales Unternehmen Accounting Standards Accounting Standards Handbooks, manuals, etc Corporations Accounting Handbooks, manuals, etc Financial statements Standards Handbooks, manuals, etc International business enterprises Valuation Standards International Financial Reporting Standards (DE-588)4699643-6 gnd Unternehmensbewertung (DE-588)4078594-4 gnd Rechnungslegung (DE-588)4128343-0 gnd Bilanzanalyse (DE-588)4069453-7 gnd |
| topic_facet | International financial reporting standards Generally Accepted Accounting Principles Comptabilité - Normes Entreprises multinationales - Comptabilité Entreprises multinationales - Évaluation - Normes Multinationales Unternehmen Accounting Standards Accounting Standards Handbooks, manuals, etc Corporations Accounting Handbooks, manuals, etc Financial statements Standards Handbooks, manuals, etc International business enterprises Valuation Standards International Financial Reporting Standards Unternehmensbewertung Rechnungslegung Bilanzanalyse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016855625&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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