Company Valuation Under IFRS : Interpreting and Forecasting ...

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Index of exhibits 4.28 Capitalising development costs 158 4.29 Danisco intangible assets 158 4.30 Reckitt Benckiser total recognised gains and losses 164 Chapter Five 5.1 Metro accounts forecasts 171 5.2 Metro valuation 202 5.3 Metro valuation with buy-back 214 5.4 Sandvik ROCE 221 5.5 Sandvik sales growth 222 5.6 Sandvik EBIT margin 223 5.7 Sandvik inventory days 224 5.8 Sandvik capex/depreciation 225 5.9 Danone ROCE calculations 227 5.10 Growth company model 232 5.11 Fade routine 240 5.12 Three values for Metro 242 Chapter Six 6.1 Current cost accounts model 249 6.2 Exxon exploration and production model 266 6.3 IASB proposals regarding upstream oil activities 273 6.4 Bank balance sheet 275 6.5 Classification of bank loans 276 6.6 Bank income statement 277 6.7 UK GAAP and US GAAP bank net income 279 6.8 Barclays US and UK GAAP net income 279 6.9 Barclays bank economic capital 286 6.10 Commerzbank accounting and valuation model 290 6.11 Accounting terms for insurance 300 6.12 Accounts for typical insurance company 301 6.13 Calculation of net earned premiums 302 6.14 Insurance claims development table 307 6.15 Model of general insurance business 312 6.16 Achieved profit versus statutory profit 326 6.17 AP versus MSS profit chart 327 6.18 AP versus MSS NAV 327 6.19 Legal & General model 330 6.20 L&G valuation sensitivities 334 6.21 Property company fade routine 339 ix
Company valuation under IFRS Chapter Seven 7.1 Classifications of investment 343 7.2 Acquisition without goodwill 345 7.3 Acquisition with goodwill creation 346 7.4 Acquisition of 80 per cent of a company 347 7.5 Further issues in consolidation 349 7.6 Consolidating income from a subsidiary 350 7.7 IAS 27 and 28 definitions and terms 351 7.8 Accounting for associated interests 352 7.9 Equity accounting versus proportional consolidation 354 7.10 Acquisition versus pooling 355 7.11 Accounting for asset disposals 359 7.12 Accounting for disposal of minority 360 7.13 Disposal of minority stake (balance sheet) 362 7.14 Disposal of a majority stake (balance sheet) 363 7.15 Metro valuation with synergies 367 7.16 Wal-Mart/Metro merger model 369 x
Page 1 and 2: Company valuation IFRS under Interp
Page 3 and 4: HARRIMAN HOUSE LTD 3A Penns Road Pe
Page 6 and 7: Contents Index of exhibits About th
Page 8 and 9: Index of exhibits Chapter One 1.1 C
Page 12: About the authors Nick Antill: Sinc
Page 15 and 16: Company valuation under IFRS Most q
Page 17 and 18: Company valuation under IFRS Chapte
Page 20: Acknowledgments The authors have be
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Page 25 and 26: Company valuation under IFRS In add
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Page 29 and 30: Company valuation under IFRS Furthe
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Company valuation under IFRS Exhibi
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Company valuation under IFRS K E =R
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Company valuation under IFRS 5. Bui
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Company valuation under IFRS depend
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Company valuation under IFRS The ta
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Company valuation under IFRS 1. We
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Company valuation under IFRS The AP
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Company valuation under IFRS averag
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Company valuation under IFRS 6. Tim
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Company valuation under IFRS 2. Est
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Company valuation under IFRS Equity
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Company valuation under IFRS 8. Int
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Company valuation under IFRS 7. Is
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Company valuation under IFRS 1. IRR
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Company valuation under IFRS The fi
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Company valuation under IFRS In thi
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Company valuation under IFRS 3. For
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Company valuation under IFRS Chart
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Company valuation under IFRS Someth
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Company valuation under IFRS Notwit
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Company valuation under IFRS produc
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Company valuation under IFRS perfor
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Company valuation under IFRS 1.3 US
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Company valuation under IFRS guaran
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Company valuation under IFRS 1.5 Ca
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Company valuation under IFRS These
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Company valuation under IFRS The ot
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Company valuation under IFRS The mo
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Company valuation under IFRS The va
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Company valuation under IFRS The pr
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Company valuation under IFRS 4.2 Wh
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Company valuation under IFRS The ca
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Company valuation under IFRS Gains
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Company valuation under IFRS Soluti
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Company valuation under IFRS • IA
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Company valuation under IFRS Exampl
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Company valuation under IFRS 5.5 Im
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Company valuation under IFRS physic
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Company valuation under IFRS • Re
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Company valuation under IFRS 1. For
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Company valuation under IFRS Exampl
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Company valuation under IFRS Deriva
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Company valuation under IFRS 2. It
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Company valuation under IFRS Most a
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Company valuation under IFRS The di
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Company valuation under IFRS 8.5 Im
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Company valuation under IFRS 9.2 Wh
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Company valuation under IFRS In man
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Company valuation under IFRS balanc
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Chapter Five Valuing a company Pull
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Chapter Five - Valuing a company Ex
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Chapter Five - Valuing a company 3.
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Chapter Five - Valuing a company an
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Chapter Five - Valuing a company To
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Chapter Five - Valuing a company (S
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Chapter Five - Valuing a company gr
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Chapter Five - Valuing a company fo
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Company valuation under IFRS • Th
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Company valuation under IFRS explic
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Company valuation under IFRS 2. CCA
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Company valuation under IFRS 5. Nom
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Company valuation under IFRS The fi
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Company valuation under IFRS IRR of
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Company valuation under IFRS 1.4.7
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Company valuation under IFRS knew t
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Company valuation under IFRS to tra
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Company valuation under IFRS of it
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Company valuation under IFRS This a
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Company valuation under IFRS 4. ROC
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Company valuation under IFRS Costs
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Company valuation under IFRS 2. The
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Company valuation under IFRS 1. The
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Company valuation under IFRS Securi
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Company valuation under IFRS Regula
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Company valuation under IFRS Perpet
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Company valuation under IFRS Tier 3
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Company valuation under IFRS 3. Com
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Company valuation under IFRS 7. Com
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Company valuation under IFRS Turnin
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Company valuation under IFRS costs
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Company valuation under IFRS 2. If
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Company valuation under IFRS The ma
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Company valuation under IFRS 4.2 Re
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Company valuation under IFRS • Pr
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Company valuation under IFRS The re
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Company valuation under IFRS 3. Sun
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Company valuation under IFRS 10. Su
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Company valuation under IFRS How ca
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Company valuation under IFRS techni
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Company valuation under IFRS Under
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Company valuation under IFRS assump
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Company valuation under IFRS 4. Leg
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Company valuation under IFRS busine
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Company valuation under IFRS Model
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Company valuation under IFRS capita
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Company valuation under IFRS to fad
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Chapter Seven An introduction to co
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Chapter Seven - An introduction to
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Chapter Eight Conclusions and conti
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Chapter Eight - Conclusions and con
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Chapter Eight - Conclusions and con
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Further reading Introduction This b
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Further reading Difficult sectors T
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Company valuation under IFRS IAS 26
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Company valuation under IFRS Jurisd
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Company valuation under IFRS Analys
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Company valuation under IFRS 5. Lev
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Index A Accrual 14-15, 90, 99, 106,
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Index E Earned premiums 301-303, 32
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Index J Joint venture 354 L Leases
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Index Regulatory capital 274, 281,
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Company Valuation Under IFRS : Interpreting and Forecasting ...

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