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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.

What's on this page?

  • eBooks
  • Online articles 
  • Useful links
  • Articles and books in the Library

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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.

Featured article

The valuation of businesses – be careful what you ask for
ICAEW Forensic and Expert Witness Group article on the importance of properly instructing forensic accountants when engaging them to value businesses.

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.

Showing 3 of 68 items

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.

Implications of value

The article focuses on how to value stocks. Topics discussed include price earnings ratio method, (P/E), provides details of how the stocks are valued such as media company Comcast, On Semiconductor, Wallgreens Boots and Zions Bancorp, and presents a chart on Focus List Stocks, which are undervalued than their current levels.

Valuation disputes in corporate bankruptcy

A detailed examination of US bankruptcy court judgments involving valuation expert witnesses.

EBITDA challenges: understand valuation methods to avoid manipulation

The article focuses on management approaches for Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA). Topics discussed include assistance of EBITDA in evaluation of corporations value while acquisition approaches through cash flow determination; absence of several values from EBITDA such as capital expenditures (CAPEX) along with tenant improvement conditions; and consideration of working capital along with EBITDA multiple for valuation process.

Showing 3 of 12 items

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.

The valuation of businesses: be careful what you ask for
Article from ICAEW's Forensic and Expert Witness Group on the International Valuation Standard (IVS) Framework. Published November 2013.

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. 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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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, fax 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.

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