A chapter on valuing a family or owner-managed company, written for anyone who advises or runs one. It discusses both commercial company valuations and tax based valuations of shares, explaining the differences in their approaches.
Find out more about valuing a business and use our selection of guides, links, books and articles to identify best practice, techniques and tools.
2016 International valuation handbook: Guide to cost of capital
The handbook provides data and guidance that will enable you to assess risk and to develop cost of capital estimates on a global scale.
You will need to be logged-in to the website to read this eBook.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Written in a user-friendly style, this guide helps practitioners to understand and tackle the issues involved in preparing and reviewing a valuation of unquoted shares or intangible assets. The authors examine the valuation principles that have emerged from recent case law and provide a range of example valuation reports.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact firstname.lastname@example.org.
Accounting and business valuation methods: how to interpret IFRS accounts
A detailed guide to the different methods of ascertaining the value of a business.
Accounting for goodwill and other intangible assets
This title looks at the treatment of goodwill and other intangibles under IFRS and US GAAP and explains common practice in valuing these assets.
Accounting for value
Accounting for Value aims to teach investors and analysts how to handle accounting in evaluating equity investments.
Several trends of note in valuation cases in the United Kingdom
A number of recent court cases in the UK are important to valuation. Luke Morris and Andrew Strickland provided an update on these during a October 2020 ICAEW webinar, Valuation in divorce.
The expert witness process: Tips for valuation practitioners
The author shares cross-examination, communication and presentation advice for valuation experts giving evidence in court.
A quiet revolution is going on in DCF techniques in UK cases
This article examines the acceptance of discounted cash flow (DCF) techniques as a valuation method in the UK. It discusses Saltri III v. MD Mezzanine (the Stabilus Case), post-acquisition disputes, disputes between shareholders, and the future direction of business valuation cases.
Homepage of ICAEW's Valuation Community. Find out how to join the Group and access its extensive collections of professional guidance and valuation resources.
Knowledge Guide to Share Prices
In-depth guide to sources for current, historic and international share prices.
International Valuation Standards Council
The IVSC is a not-for-profit private sector organisation that seeks to strengthen the worldwide valuation profession.
Private Company Price Index (PCPI)
Quarterly newsletter from BDO which includes an analysis of the price/earnings ratio for private company sales in the UK.
Property Market Report 1982
Archived report from the Valuation Office Agency prepared as a source of historic property values for land, commercial and residential units.
Shares of negligible value (HM Revenue & Customs)
Official listing of shares or securities formerly quoted on the London Stock Exchange which have been officially declared of negligible value for the purposes of a claim under s.24(2) Taxation of Chargeable Gains Act 1992.
Society of Share and Business Valuers
A membership organisation for valuation specialists which provides members with opportunities for learning and business networking. The website includes the option to Find a Valuer.
Small and Medium Enterprises Valuation Index (UK 200 Group)
SME company valuation index launched by the UK 200 Group in November 2009 drawing on data from UK200Group Corporate Finance members.
Valuing a business for sale
Short introduction to selling a business from smallbusiness.co.uk. Published in 2006.
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