Business valuation
Find out more about valuing a business and use our selection of guides, links, books and articles to identify best practice, techniques and tools.
Featured eBook
2016 International valuation handbook: Guide to cost of capital
(Wiley, 2015)
The handbook provides data and guidance that will enable you to assess risk and to develop cost of capital estimates on a global scale.
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Bloomsbury 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 Bloomsbury Accounting and Tax Service.
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Peter Rayney
Tax Planning for Family and Owner-managed Companies
2023
Advice on valuing a family or owner-managed company, written for anyone who advises or runs one.
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Julian Harris, Mark McLaughlin, Andrew Needham, Lee Sharpe
Busy Practitioner
2023
An update on how best to deal with the expected decrease in estate asset values from an inheritance tax (IHT) viewpoint. The article recommends that it would seem an appropriate time to review the affairs of clients with possible IHT exposure on their estates.
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Mark McLaughlin
Busy Practitioner
2021
HMRC valuations of land and buildings involving development value should be critically reviewed and challenged where necessary, says Mark McLaughlin.
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eBooks
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 library@icaew.com.
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.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your
own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by
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Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
The 'G' element in 'ESG' for commercial real estate
Bruce Turner explores our rapidly evolving understanding of ESG factors related to commercial real estate, and its challenges to market acceptance in either investment analysis or valuation. He also looks briefly at responses to ESG by professional valuers' associations in a still uncertain environment.
Determining working capital adjustments using a Bardahl analysis
An excerpt from Gary Trugman’s Understanding Business Valuation, 6th edition, which gives some practical advice on how to use a Bardahl analysis to adjust for working capital. Business valuers often need to determine how much working capital is required for a company's operations, and the Bardahl analysis method is one way of going about this. It can be a particularly useful tool for manufacturing companies.
A model for forecasting a multiple-location, growing business
A look at how valuation expert Gary Trugman (Trugman Valuation) dealt with a business valuation for a growing New York fitness club franchise with multiple locations. Trugman developed a 'profile' of the company's typical location, based on historical financial information. That profile was then used to forecast the performance of future locations to use in a discounted cash flow (DCF) approach.
Useful links
ICAEW
Valuation Community
Homepage of ICAEW's Valuation Community. Find out how to join the Group and access its extensive collections of professional guidance and valuation resources.
Research guide to UK share prices
In-depth guide to sources for current and historical UK share prices.
Research guide to international share prices
A guide listing a range of print and online sources for international share prices.
Other links
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.
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 2021.
Atom Content Marketing guides
- Buying a business
Identifying a business that you want to buy is only a first step. Approaching the purchase in the right way is key to making the most of the opportunity and avoiding potential pitfalls. Careful checking and skilful negotiation are essential.
- Selling a business
Selling a business is often the culmination of years of work. It is not something that many managers or owners do more than once. You have to get it right first time.
- Valuing a business
Understanding how much a business is worth - and how it can be made more valuable - is of vital importance to anyone buying, selling or simply running a business.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post or email through our document supply service.
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