The Valuation of Businesses, Shares and Other Equity

Wayne Lonergan
NZD $140.00

The definitive manual in Australia for the valuation of businesses, shares and other equity as required by managers, investors and accountants.

The fourth edition of this outstanding reference builds on the foundations established in the first three editions and has been extensively updated to reflect the latest developments in the capital markets.

The increasing importance of intangible asset values as a proportion of corporate net worth is reflected in a new section on intangible assets. There are also new chapters on emerging valuation issues, including core technology, research and development projects and employee options.

This new edition is particularly timely given the emergence of market value concepts as a key driver of value under the new taxation consolidation regime. It also coincides with preparations for the mandatory adoption of International Accounting Standards and the increasingly widespread use of mark to market financial reporting.

Anyone who needs to understand current valuation issues for litigation, taxation and financial reporting purposes should have this book as an essential reference.

Author bio:

Wayne Lonergan is Managing Director of Lonergan Edwards and Associates Limited. He has specialised in valuations, consequential loss assessments and litigation support work for 35 years.

Wayne is an Adjunct Professor at the University of Sydney and has held numerous statutory and professional appointments including memberships, over many years, of the Companies and Securities Advisory Committee, Australian Accounting Standards Board and International Accounting Standards Subcommittees on Financial Instruments. He has also held numerous and senior roles in the Securities Institute of Australia, including three years as National President and Chairman of several subcommittees on capital market related matters. He is presently a member of the International Financial Reporting Interpretations Committee of the International Accounting Standards Board.

Wayne Lonergan is widely acknowledged as the leading Australian expert in the area of corporate and business valuations.

Category: Finance & accounting
ISBN: 9781865089706
Edition No: 4th
Table Of Contents: Preface


About the author

Table of cases

Part I The Essential Principles

Part II The Valuation of Securities

Part III The Valuation of Intangible Assets

Part IV The Valuation of Other Balance Sheet Items

Part V Specialised Industry Valuations

Part VI Other Factors Affecting Valuations

Part VII Regulatory Factors Affecting Valuations

Part VIII Recent Developments


Select Bibliography

Publisher: Allen & Unwin
Imprint: Allen & Unwin
Pub Date: February 2003
Page Extent: 798
Format: Paperback - C format
Age: 0 - 0
Subject: Finance & accounting