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Full Description
The valuation of fixed assets is a core discipline at the intersection of finance, accounting and asset management. As industries face increasingly complex regulatory frameworks and global market dynamics, developing a solid understanding of valuation principles is essential for both academic study and professional practice. This comprehensive book offers a structured, academically rigorous introduction to the appraisal of property, plant and equipment, bridging theoretical depth with real-world application.
Drawing on a proven five-phase project methodology refined through decades of international consulting experience, the authors provide a systematic framework for approaching valuation challenges. The text combines international standards, theoretical foundations and applied case studies, making it a robust resource for students, researchers and early-career professionals seeking to build advanced expertise in asset valuation.
This guide is ideally suited for graduate and postgraduate students in corporate finance, accounting, real assets, insurance, taxation and business management. It is also a valuable reference for academics and practitioners who wish to deepen their understanding of valuation methodology and its role in decision-making.
The readers of this book will:
Gain a thorough understanding of international valuation standards and their practical implications
Learn a structured five-phase approach to conducting asset valuations from project preparation to reporting
Analyze valuation methodologies for property, plant and equipment within various regulatory and market contexts
Develop the ability to critically assess valuation reports and apply theoretical principles to complex real-world scenarios
Understand how valuation integrates with financial reporting, taxation, insurance and investment decision-making
Benefit from case studies and practical examples drawn from global consulting and academic experience
Contents
1. Introduction. 2. Basis of Value. 3. Preparation. 4. Identification. 5. Data Collection, Validation and Reconciliation. 6. Valuation. 7. Reporting, Documentation and Quality Check. 8. Third Party Valuation Review. 9. Literature and Sources.
