Company Valuation Under IFRS : Interpreting and Forecasting ...

Company valuation under IFRS
Full cost 207, 264
Future growth 144, 204, 332-333, 377-380
G
Gearing 35-39, 46-50, 54, 199, 201-202, 218-219, 237-238, 259, 289, 366, 374
General insurance ix, 304, 311, 322, 325, 328, 330
Generally accepted Accounting Principles (GAAP) 88-94, 97, 100-107, 112, 118,
125, 129, 132, 135, 139, 145, 151-157, 162, 164, 260, 278, 279, 299, 303-307,
358
Goodwill 8, 75, 115, 156-159, 173-174, 177, 186, 193, 200-204, 214-215, 227-
229, 281-282, 309, 345-348, 351, 355, 361-365, 373-378
Gordon Growth model 6-11, 15, 33, 36, 45, 182, 191, 205-210, 256, 394
Gross cost of debt 40-50, 68, 202-203
Gross premiums written 323
Growth companies, 12, 212, 245
H
Hedge accounting 147, 150-153, 277, 295
Hedge designation 165
I
Impairment 73-74, 85, 154, 157, 160, 256, 276, 295, 328, 346, 375, 378, 382
Impairment of value 73-74, 85, 160, 256, 382
Initial yield 288, 340
Insurance companies 31, 75, 199, 245, 299-309, 311, 322, 324, 328, 334, 380,
387
Intangible 75, 86, 156, 158, 160, 169, 183, 238, 281, 308, 348, 375
Interest paid 137, 175, 177, 185, 189, 216, 287
Interest received 175, 185, 216, 287
Internal rate of return (IRR) 1, 71, 75, 77, 84, 248, 276, 380
International Accounting Standards (IAS) 93, 101
International Financial Reporting Standards 100
Intrinsic value 55-61, 65-68, 100-103, 106, 258, 357, 379, 383, 386
Iteration vii, 46, 201, 237
402