Company Valuation Under IFRS : Interpreting and Forecasting ...

Index
A
Accrual 14-15, 90, 99, 106, 117, 129, 190, 192, 202, 204, 210, 321, 325, 328,
357, 381
Accrued Benefit Obligation (ABO) 119-121
Accrued gain 191
Accrued loss 188-189, 227
Achieved Profits (AP) 311, 326
Adjusted Present Value (APV) 40, 213, 243
Annual premium earned (APE) 305
Asset Beta 44-45, 51, 69
Asset disposals 357, 359
Asset light companies 381
Asset value 39, 58, 62-63, 182, 262, 323, 325, 384
Associates 62, 114, 185-187, 192-193, 200, 206, 283, 344, 351-353
B
Banking book 283-284
Banks 8, 88, 199, 245, 273-289, 295-299, 308-311, 323, 387
Basle 280-287
Beta of debt 46, 49-52, 66, 69
Bonds 27, 33, 59, 119-120, 164, 275, 287, 324, 333, 374
Book value (BV) 1, 15-19, 34, 45, 51, 54, 63, 98, 110, 178, 181-182, 186, 189,
194-195, 206-207, 298, 328-359, 376, 378
Business combinations 88, 343, 355
C
Call option 55-61, 64, 146, 383
Capital Asset Pricing Model (CAPM) 21, 26, 37
Capital employed 71, 76, 84-85, 129, 153, 161, 179, 198-203, 207, 217, 219, 221,
227-229, 236-237, 248, 255, 298, 378
Capitalisation 61, 145, 157, 202, 217, 229, 260, 264, 270, 272, 373, 376
Cash and cash equivalent 179, 194
Cash flow from operations 2, 4, 6, 74, 76, 192-195, 204, 254, 256, 263, 325
Cash flow hedge 147
Cash Flow Return On Investment (CFROI) 3, 71, 76, 78, 80, 83-84, 386
399