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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.

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.

Valuing a family or owner-managed company

Peter Rayney Tax Planning for Family and Owner-managed Companies 2020-21 July 2021

Advice on valuing a family or owner-managed company, written for anyone who advises or runs one.

Property valuations: Too high?

Mark McLaughlin Busy Practitioner June 2021

HMRC valuations of land and buildings involving development value should be critically reviewed and challenged where necessary, says Mark McLaughlin.

Practical share valuation (7th edition)

Chris Blundell, Cameron Cook, Nigel Eastaway, Diane Elliott, Shân Kennedy Practical Share Valuation April 2019

Invaluable reference guide for accountants and valuation practitioners involved in any aspect of the valuation process.

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 Acceptable usage terms.

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.

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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 individual publishers. Please see individual supplier pages for full terms of use.

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.

How recent insolvency reform in the UK impacts business valuations

A look at how the new UK Corporate Insolvency and Governance Act (CIGA) 2020 is likely to impact a business valuation conducted for purposes of insolvency.

'Absurd' CAPM, Size impact, 'Sense checks' and family firms highlight the ICAEW conference

A review of the ICAEW Valuation Conference 2021, which included speakers on the capital asset pricing model (CAPM), common valuation adjustments and valuing a small unlisted enterprise such as a family firm.

EISAI's ESG investments

The Japanese pharmaceutical company's investments in human capital and R&D have been linked to a positive correlation with long-term corporate value.

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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.

Knowledge Guide to Share Prices
In-depth guide to sources for current, historic and 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.

Price Earnings Ratio Database (PERDa)
Tracks European P/E ratios based on data from completed private company deals. Data for the UK is published in the twice-yearly newsletters.

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.

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.

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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.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.