000			01673nam a22002057a 4500
999			_c4178 _d4178
005			20221114110609.0
008			221114b ||||| |||| 00| 0 eng d
020			_a9789811503597
082			_a658.1522 _bLYN
100			_aLynn, Stephen _99377
245			_aValuation for accountants: _ba short course based on IFRS
260			_bSpringer _aSwitzerland _c2020
300			_axv, 338 p.
365			_aEURO _b64.99
490			_aSpringer texts in business and economics
520			_aAbout 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 emphasis is on understanding the models rather than learning computer skills, especially in the case of financial instruments.
650			_aValuation _97312
650			_aAccounting _9217
942			_2ddc _cBK