Titlebook: Valuation for Accountants; A Short Course Based Stephen Lynn Textbook 2020 Springer Nature Singapore Pte Ltd. 2020 valuation.financial repo

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Property,rhood. It seeks the pricing model that best fits actual data on pricing and these attributes from recently sold properties. We study two regression approaches—the standard ordinary least squares (OLS) approach and a spatial regression approach, geographically weighted regression. We turn next to inc

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Overview,alue in use and recoverable amount. We briefly survey the different situations where IFRS requires or allows measuring a current value. These include: PPE under the revaluation model, investment properties under the fair value model, many categories of financial instruments, purchase price allocatio

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Risky Bonds, Floaters and Swaps,sk-free rate plus some spread to reflect the higher risk. We start by discussing the concept of duration, a necessary input to our analysis. We discuss two types of spread: First, the Z-spread—a fixed spread above the zero curve or the term structure of spot interest rates; Second, the nominal sprea

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Inputs to Business Valuation,able companies or guideline companies. We first discuss the projection of cashflows. We start by explaining the mid-year convention and the partial-year adjustment, that help align projected cash flow dates to the valuation date. We turn to the construction of proforma income statements and balance

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Intangibles Valuation, Purchase Price Allocation (PPA) and Goodwill Impairment, approaches to intangibles valuation—market, income, and cost approaches. We then proceed to examine selected standard intangible valuation techniques in more detail, with examples—the relief from royalty model, the replacement cost model, the with and without model and the multi-period excess earni