Valuation for Accountants / Springer Texts in Business and Economics (PDF)
A Short Course Based on IFRS
(Sprache: Englisch)
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...
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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.
Autoren-Porträt von Stephen Lynn
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.
Bibliographische Angaben
- Autor: Stephen Lynn
- 2020, 1st ed. 2020, 338 Seiten, Englisch
- Verlag: Springer-Verlag GmbH
- ISBN-10: 9811503575
- ISBN-13: 9789811503573
- Erscheinungsdatum: 26.02.2020
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eBook Informationen
- Dateiformat: PDF
- Grösse: 4.18 MB
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- Vorlesefunktion
Sprache:
Englisch
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