Описание: Valuation is at the heart of every investment decision, whether that decision is to buy, sell, or hold. But the pricing of any financial asset has become a more complex task in modern financial markets. Now completely revised and fully updated to reflect changing market conditions, "Investment Valuation", Second Edition, provides expert instruction on how to value virtually any type of asset-stocks, bonds, options, futures, real assets, and much more. Noted valuation authority and acclaimed NYU finance professor Aswath Damodaran uses real-world examples and valuation tools as he guides the reader through the theory and application of valuation models a highlights their strengths and weaknesses. Expanded coverage addresses: valuation of unconventional assets, financial service firms, start-ups, private companies, dot-coms, and many other traditionally valued assets; risk in foreign countries and how best to deal with it; using real option theory and option pricing models in valuing business and equity; the models used to value different types of assets and the elements of these models; how to choose the right model for any given asset valuation scenario; online real-time valuations that are continually updated online. A guide for those who need to know more about the tricky business of valuation, "Investment Valuation", Second Edition, should be a valuable asset for anyone learning about this part of the investment process.
Описание: This book presents essential procedures for the measurement and reporting of fair value in Financial statements. Trusted specialists Michael Mard, James
Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply
with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144,
Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements.This important guide: explains the new valuation aspects now required by
SFAS No.
157; presents the new definition of fair value and certain empirical research; distinguishes fair value from
air market value; provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157; includes a detailed case study that tests the
impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos.142 and 144; cross-references and reconciles the valuation
industry's reporting standards among all of the valuation organizations; includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint presentation format;
and includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.
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