Valuation permeates all aspects of business life. It is
the measure of capital value on stock markets around the world, the mainspring
of wealth and its creation, and the store of value for the economic well-being
of a country.
This is a practical handbook for the valuation practitioner, written by two
experienced valuers, setting out guidelines and best practice. There are many
different circumstances and infl uences in valuation practice. This book
identifies the main issues as well as detailing the less obvious but important
factors in carrying out a valuation.
Updated for changes in the marketplace, trends in
practice and addressing increased complexity, this third edition provides the
valuation practitioner with the necessary working knowledge of current practice.
One of the main changes since the previous edition is how due diligence now
involves greater emphasis on the underlying business, the resilience of its
products/services, and its track record to innovate and adapt. Valuations can no
longer be carried out solely on the financials. What has not changed is that
integrity, meaning objectivity, independence and impartiality, is the hallmark
of the professional valuer.
Format: Paperback,
216 pages
Published: 30
August 2023
For further information, contact publishing@charteredaccountants.ie
or telephone (+353) 01 637 7204
The Authors
The career of Des Peelo FCA, AITI, MCIARB has been in
merchant banking, professional practice and as a non-executive director of
numerous companies. A lecturer for Chartered Accountants Ireland for nearly 20
years on the topic of financial management, Des has specialised in business and
share valuation throughout his career. An experienced practitioner, he has
carried out a large number of valuations, including for a wide range of
mediations, arbitrations, tax matters and court cases. He has also been a
financial journalist and commentator in the national media.
An accounting practitioner for more than 40 years, Marie
Porter, FCA has specialised in litigation support. An experienced
valuer of businesses and shares, she has acted as expert witness in commercial
and family law cases, together with forensic accounting assignments in a wide
range of circumstances.
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