Valuation for Accountants: A Short Course Based on IFRS

This book focuses on the valuation needed to apply IFRS (International Financial Reporting Standards), and it adopts a logical sequence, explaining models of financial instruments first and other assets as extensions. It uses mathematical notation but emphasizes application rather than proof, with a focus on understanding the models rather than learning computer skills.

Format: Paperback / softback
Length: 338 pages
Publication date: 26 August 2021
Publisher: Springer Verlag, Singapore

This comprehensive book delves into the intricate realm of valuation required for implementing International Financial Reporting Standards (IFRS). It serves as a foundational guide, providing a thorough exploration of financial instruments, serving as the cornerstone of the exposition. The book follows a logical and coherent sequence, beginning with the explanation of models for financial instruments and subsequently presenting models for other assets, such as property, enterprises, and multiple intangibles.

While mathematical notation is employed to present various models, the primary emphasis lies in their practical application rather than rigorous proof. The mathematical concepts are presented at a level that assumes a solid foundation in high school algebra, coordinate geometry, elementary probability, and basic statistics. It is important for readers to have a grasp of linear regression and the ability to execute and interpret regression analyses. Importantly, calculus is not assumed as a prerequisite for understanding the models discussed in this book.

While the models presented often necessitate the use of computers for their application, the focus is on gaining a deep understanding of the models rather than acquiring advanced computer skills, particularly in the context of financial instruments. By emphasizing conceptual clarity and practical insights, this book equips readers with the tools necessary to navigate the complex world of valuation and apply IFRS effectively. Whether you are a financial professional, accountant, or student seeking to expand your knowledge in this field, this book is an invaluable resource for your journey.

Weight: 545g
Dimension: 235 x 155 (mm)
ISBN-13: 9789811503597
Edition number: 1st ed. 2020