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Author: International Valuation Standards Committee
Publisher:
ISBN:
Category : Valuation
Languages : en
Pages : 386
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Book Description
Author: International Valuation Standards Committee
Publisher:
ISBN:
Category : Valuation
Languages : en
Pages : 386
Get Book Here
Book Description
Author: David Parker
Publisher: John Wiley & Sons
ISBN: 1118329821
Category : Business & Economics
Languages : en
Pages : 272
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Book Description
International Valuation Standards: a guide to the valuation of real property assets is an essential road map to using the new International Valuation Standards in everyday practice for real estate assets, explains their content, application and operation. It shows how to value assets including property, plant and equipment and is written in an explanatory style using commonly understood business English with as little jargon as possible. It takes a thematic format, focusing on the application of IVSs to investment property and owner-occupied property with the author addressing valuation instruction, operation and reporting under IVSs.
Author: David Lorenz
Publisher: diplom.de
ISBN: 3832470018
Category : Business & Economics
Languages : en
Pages : 115
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Book Description
Inhaltsangabe:Abstract: This paper deals with the valuation of property in a global context and discusses contemporary and evolving issues that might affect property valuation standards and practice in Germany and in the United Kingdom. It shows the need, the development and the growing acceptance of International Valuations Standards (IVS) published by the International Valuations Standards Committee and identifies valuations for financial reporting as the key driving force behind the ambition of harmonising valuation standards. Additionally, the major differences between valuation standards and practice in Germany and the UK are examined, the interrelationship between and the discussion about three concurring set of standards (namely Red Book, Blue Book and White Book) is presented and the importance of Market Value as the central underlying definition of value is highlighted. Then the parallel development of International Accounting Standards (IAS) and their adoption within the European Union from 2005 onwards is explained and it is shown that this reinforces the position and the acceptance of IVS. Furthermore, the major differences between IAS, German and UK Generally Accepted Accounting Practice regarding the treatment of real estate are shown and the possible consequences for the valuation of fixed assets are derived. Also the New Basel Capital Accord (Basel II) which determines the way how banks have to allocate capital is identified as another area of interest for the valuation profession. For this reason the methodology of Basel II is explained briefly and the problems and consequences regarding the treatment and valuation of real estate that evolve out of an application of Basel II are explored. Finally, other areas of interest that might determine the future of property valuation are addressed, notably the issue of sustainability. It is shown that there are numerous benefits of sustainable buildings, that the client demand for them is rising and that valuers will have to consider this aspect because it will affect the Market Value of the property. In sum, this paper shows that there are fundamental differences in the way how the German and the UK valuation scene is acting to cope up with these developments on the international scene, i.e., the UK valuers and the RICS are acting proactive and are at the forefront of new developments (the fact that the RICS based their new Red Book mainly on IVS is the best example), while in contrast [...]
Author: Arthur Andersen & Co
Publisher:
ISBN: 9780850586114
Category : Accounting
Languages : en
Pages : 104
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Book Description
Author: Alexander Wurzer
Publisher: Kluwer Law International B.V.
ISBN: 9041140646
Category : Law
Languages : en
Pages : 603
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Book Description
Drawing on the full range of available resources, this book clearly and systematically presents a detailed overview of current knowledge about patent valuation. In the course of the presentation the authors cover such elements of the subject as the following: business implications of the dematerialization of economic life; importance of intellectual property in a knowledge economy; forms of value creation by intangible assets in general and by patents in particular; value proposition of different ways of patent exploitation; patent value affecting environmental factors and factors inherent to the patent portfolio; structure of current instruments of patent valuation. The authors provide a detailed step-by-step account of how to set up a valuation model, with specifications of all the instruments required and attention to any empirical findings that have appeared. In addition, detailed case studies demonstrate the practical execution of major varieties of patent valuation, an appendix describes the mathematics used to compute present value and net value, and a glossary defines technical terms. In addition to its contribution to legal scholarship on patent law, the book is unmatched as a procedural manual for setting up a valuation model before a concrete valuation task. There is no clearer discussion of patent valuation as a crucial element of corporate strategy in the knowledge economy, and as such the book will prove of great practical assistance to business managers and their counsel in any jurisdiction.
Author: David Parker
Publisher: Taylor & Francis
ISBN: 1003826237
Category : Business & Economics
Languages : en
Pages : 338
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Book Description
This book provides an easy-to-follow introduction to the principal methods of property valuation in Australia within the context of International Valuation Standards, so bridging the gap between traditional property valuation methods and the modern era of global valuation governance. Providing a framework for valuation practice, the book outlines the property asset class, the role of valuation, concepts of value and valuation standards before focusing on the instructing, undertaking and reporting aspects of the valuation process. The market approach to valuation is addressed through the comparative method of valuation with the income approach addressed through the capitalisation of income, discounted cash flow and profits methods of valuation and the cost approach addressed through the replacement cost, reproduction cost and residual or hypothetical development methods of valuation. As an introductory textbook on property valuation methods, this book is a companion to Australia’s leading advanced valuation textbook, Principles and Practice of Property Valuation in Australia edited by the same author and also published by Routledge, which is a more advanced text considering key principles underlying property valuation and current techniques and issues in the practice of property valuation for major sectors of the Australian property market. The most up-to-date valuation text book for the Australian market, this book will appeal to both valuation practitioners and undergraduate/postgraduate students as well as to accountants, auditors, lawyers, lenders and all professionals dealing with property valuation issues.
Author: James P. Catty
Publisher: John Wiley & Sons
ISBN: 0470597364
Category : Study Aids
Languages : en
Pages : 731
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Book Description
Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including: Fair Value in implementing IFRS Market Approach Income Approach—Capitalization and Discounting Methods Economic and Industry Conditions Cost of Capital Financial Statement Analyses Impairment Testing Intellectual Property Rights (patents, copyrights, trademarks) Projecting Financial Statements Liabilities Customer Relationships Share-based Payment Plant and Equipment Guide to Fair Value Under IFRS is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.
Author: Vusani Moyo
Publisher: Springer Nature
ISBN: 3031605306
Category :
Languages : en
Pages : 501
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Book Description
Author: Sandy Bond
Publisher: John Wiley & Sons
ISBN: 1118533232
Category : Business & Economics
Languages : en
Pages : 270
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Book Description
From the Foreword by Dr Valmond Ghyoot, Emeritus Professor of Real Estate, University of South Africa: ‘The valuation profession, the legal profession, property industry participants in general and students will welcome publication of this book. Investors, environmental groups and affected property owners will find essential information for use in their decision-making, development objections and claims. My hope is that [it] will provide answers where required and that it will help to improve the professional standard of valuations and appraisals internationally. I trust that it will also raise the standard of testimony in damages cases. If so, the editors and contributors will have succeeded in documenting the state of the art in this relatively unexplored terrain.’ As a reference source, this book will help quantify the negative impacts on property values of high voltage overhead transmission lines, cell phone towers, and wind turbines. It gives a modern perspective of the concerns property owners have about the siting of industrial structures used to transmit or generate various forms of energy and how these concerns impact on property values. Studies reveal concerns the public have about devices and structures that emit electromagnetic fields (EMFs) due to their potential health hazards. . Despite some research reports suggesting there are no potential adverse health hazards from high voltage overhead transmission lines (HVOTLs) and towers, there is still on-going concern about the siting of these structures due to fears of health risks from exposure to EMFs, changes in neighbourhood aesthetics and loss in property values. The siting of wind turbines is also receiving community opposition due to noise, light flicker, aesthetic concerns, and loss in property values. The extent to which such attitudes are reflected in lower property values is not well understood. Towers, Turbines and Transmission Lines: Impacts on Property Value outlines results of studies conducted in the US, the UK, Australia and New Zealand and offers guidance to valuers as well as to property/real estate appraisal students and property owners around the world. The book provides defensible tools that are becoming widely accepted to assess the effect that these environmental detriments have on property prices.
Author: Harry I. Wolk
Publisher: SAGE Publications
ISBN: 1483375048
Category : Business & Economics
Languages : en
Pages : 605
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Book Description
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
