Details

Autor(en) / Beteiligte

• Lynn, Stephen

Titel

Valuation for Accountants: A Short Course Based on IFRS

Auflage

1st ed. 2020.

Ort / Verlag

Singapore: Springer Nature

Erscheinungsjahr

2020

Quelle

Alma/SFX Local Collection

Beschreibungen/Notizen

• This book focuses on the valuation needed to apply IFRS (International Financial Reporting Standards), and provides coverage of financial instruments - indeed this is the starting point of the exposition. The book adopts a logical sequence where models of financial instruments are explained first and models of other assets (such as property, an enterprise, or multiple intangibles) are presented as extensions. The book uses mathematical notation in presenting many of the models, but the focus is on application rather than proof. The mathematics is presented at a level that assumes sufficient background in high school algebra and coordinate geometry, prior knowledge of elementary probability, and a knowledge of basic statistics. Readers should also be aware of what linear regression does and should be able to run a regression and interpret the output. Calculus is not assumed. The models discussed almost always require a computer to apply. However, the emphasis is on understanding the models rather than learning computer skills, especially in the case of financial instruments.