Valuation for Accountants A Short Course Based on IFRS
This book focuses on the valuation needed to apply IFRS (International Financial Reporting Standards), and provides coverage of financial instruments – indeed this is the starting point of the exposition. The book adopts a logical sequence where models of
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Stephen Lynn
Valuation for Accountants A Short Course Based on IFRS
Springer Texts in Business and Economics
More information about this series at http://www.springer.com/series/10099
Stephen Lynn
Valuation for Accountants A Short Course Based on IFRS
Stephen Lynn NUS Business School National University of Singapore Singapore, Singapore
ISSN 2192-4333 ISSN 2192-4341 (electronic) Springer Texts in Business and Economics ISBN 978-981-15-0356-6 ISBN 978-981-15-0357-3 (eBook) https://doi.org/10.1007/978-981-15-0357-3 © Springer Nature Singapore Pte Ltd. 2020 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
In memoriam Prof. F.J. Noronha Beatus vir
Preface
This book has developed from a single-semester course on valuation that I taught at the National University of Singapore (NUS) for some years to advanced undergraduates in accounting. The course covered valuation techniques for financial instruments, businesses, real estate, intangibles, purchase price allocation, and impairment based on the requirements of Singapore Financial Reporting Standards, which closely conformed to International Financial Reporting Standards (IFRS). The level was introductory but hopefully sufficient to be of practical use in professional settings. This book is primarily written as a textbook for a similar one-semester course in any jurisdiction using IFRS. It can also be used for self-study by practicing accountants or others who wish to improve their skills in the area. This book assumes prior knowledge of IFRS financial reporting to the level typically covered in intermediate accounting courses (i.e., single-entity accounting with a basic understanding of group accounting
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