Authors:
- Clearly explains the process and application of valuation based on IFRS
- Follows an integrated coherent theme that builds most models starting from risk-free debt valuation
- Adopts a tutorial approach using numerical examples and programmed learning exercises
Part of the book series: Springer Texts in Business and Economics (STBE)
Buy it now
Buying options
Tax calculation will be finalised at checkout
Other ways to access
This is a preview of subscription content, log in via an institution to check for access.
Table of contents (8 chapters)
-
Front Matter
-
Back Matter
About this book
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 emphasisis on understanding the models rather than learning computer skills, especially in the case of financial instruments.Keywords
Authors and Affiliations
-
NUS Business School, National University of Singapore, Singapore, Singapore
Stephen Lynn
About the author
Stephen Lynn is Associate Professor and Deputy Head of the Accounting Department at the National University of Singapore Business School. He has taught a variety of accounting courses including valuation for accountants and accounting theory. His current scholarly interests include valuation, technical issues in financial reporting and issues in teaching accounting.
Bibliographic Information
Book Title: Valuation for Accountants
Book Subtitle: A Short Course Based on IFRS
Authors: Stephen Lynn
Series Title: Springer Texts in Business and Economics
DOI: https://doi.org/10.1007/978-981-15-0357-3
Publisher: Springer Singapore
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: Springer Nature Singapore Pte Ltd. 2020
Hardcover ISBN: 978-981-15-0356-6Published: 27 February 2020
Softcover ISBN: 978-981-15-0359-7Published: 26 August 2021
eBook ISBN: 978-981-15-0357-3Published: 26 February 2020
Series ISSN: 2192-4333
Series E-ISSN: 2192-4341
Edition Number: 1
Number of Pages: XV, 338
Number of Illustrations: 69 b/w illustrations
Topics: Accounting/Auditing