An Illustrated Guide to Business Valuation, 4e

An Illustrated Guide to Business Valuation, 4e Paperback – 6 November 2023

Business Valuation Guide was published in November 2023, is a comprehensive guide to understanding and applying business valuation concepts in today’s complex and uncertain world.

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. On top of this, the onset of the pandemic, ongoing war in some parts of the world and climate change has thrown the business entities into a whirlwind of uncertainties and challenges and has pushed the business valuation exercise into uncharted territories.

Keeping this in view, this body of work includes the following in reader-friendly and lucid form:

• The concepts revolving around business valuation
• Extensive illustrations and case studies related to various methods of business valuation
• Application of Accounting Standards (Ind AS and AS) and International Financial Reporting Standards (IFRSs) with respect to fair value measurement
• Valuation of tangible assets, 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 and Merger & Acquisitions
• Concept of Economic Value Added (EVA)
• Salient features of Valuation Standards issued by ICAI and International Valuation Standards issued by the International Valuation Standards Council
• Significant judicial pronouncements related to business valuation
•  Introduce the concepts of valuation in use for distressed assets, start-ups and related to various statutes in India – Highlight the possible impact of business valuation related to environment, social and governance considerations on a target organization
• Frequently Asked Questions related to valuation concepts

Do you have any specific questions about the book or business valuation in general? I’d be happy to help!

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