Αποτελέσματα Αναζήτησης
Business valuations. Businesses need to be valued for a number of reasons such as their purchase and sale, obtaining a listing, inheritance tax and capital gains tax computations. Generally, valuation difficulties are restricted to unlisted companies because listed companies have a quoted share price. However, even listed companies can present ...
The valuation of shares is not an exact science, and is driven, inter-alia, by the purpose of valuation, statutory requirements, business factors, etc. Theoretically, there are established approaches for valuation. However, applying the correct approach and correct principles are essential for determining the correct fair value of a share.
Accounting: The process of gathering and preparing financial information about a business or other organisation in a form that provides accurate and useful records and enables decisions to be made. Accounting cycle: This covers everything from opening the 'books' at the start of the year to closing them at the end.
Meaning. The term valuation of shares refers to the process of ascertaining the intrinsic value or the market value or the fair value of the shares of a company. Factors to be considered while valuing the shares. The Nature of Business of the Company. The stability of earnings of the company. The earning capacity of the company.
Give the meaning of Issue of Shares A company can issue its shares either at par, at a premium or even at a discount. The shares will be at par is when the shares are sold at their nominal value.
VALUATION OF SHARES AND GOODWILL What is Share Valuation? Valuation of shares is the process of knowing the value of company‟s shares. Share valuation is done based on quantitative techniques and share value will vary depending on the market demand and supply. The share price of the listed companies which are traded publicly can be known easily.
• explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription; • outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations; • workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share ...
