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Vol 21 No 10 Oct/Nov 2016

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Practical Share Valuation 6th ed


ISBN13: 9781780435510
Previous Edition ISBN: 9781845922320
Published: November 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £135.00



In stock.

The first new edition for six years Practical Share Valuation, 6th edition guides practitioners to understand and deal with the issues and potential problems involved in valuing shares for unlisted companies, whether for commercial or fiscal reasons.

This in-depth user-friendly guide outlines the very latest accountancy procedures for assessing the worth of a company's shares. The key tax considerations, practical suggestions and tips, accountancy best practice guidelines - everything you need on this key subject is available from this indispensable resource.

Updated since the last edition published in 2009 to include the large number of cases which have impacted on subsequent share valuation practice.

Includes the following legislation: Finance Act 2014; Companies Acts 1985 and 2006; Charities Act 2006; Income Tax Act 2007; Income and Corporation Taxes Act 1988; Income Tax (Earnings and Pensions) Act 2003; Taxes Management Act 1970; Taxation of Chargeable Gains Act 1992.

Subjects:
Company Law, Taxation
Contents:
Introduction

PART 1 CASE LAW:
2. General principles
3. Open market value
4. Fair value
5. Relevant factors
6. The required yield
7. Asset related valuations
8. The foreign influence

PART 2 STATUTE LAW
9. Capital gains tax, corporation tax on chargeable gains, stamp duty, stamp duty land tax and income tax
10. Inheritance tax

PART 3 VALUATION IN PRACTICE:
11. Methods of analysis
12. The influence of the Stock Exchange
13. Discounted cash flow and other methods of valuation
14. The real market for shares and valuation for specific purposes
15. Published data
16. Unpublished information and company records
17. Valuation of intellectual property and other intangibles
18. HMRC Shares and Assets Valuation Section
19. Valuation reports
20. Share and Share Option Valuations for Financial Reporting Purposes
21. Valuation in Matrimonial Proceedings.