242
CONTENT
page
INTRODUCTION
4
CHAPTER 1.
ESSENCE
AND
CONTENTS
EVALUATION
OF
BUSINESS VALUE
7
1.1.
The need for business valuation.
Types of enterprise
value
7
1.2.
The process and methods of
enterprise valuation
11
CHAPTER 2.
BASIC CONCEPTS USED IN PREPARING THE
FINANCIAL STATEMENTS
13
2.1.
Balance Sheet: assets and liabilities
13
2.2.
Equity
14
2.3.
Cash flow statement. Profit and loss account
15
2.4.
Notes to the
financial statements
18
2.5.
Can financial statements be trusted?
19
CHAPTER 3.
ASSESSMENT OF RESOURCES OF COMMODITY
AND MATERIAL VALUES
21
3.1.
FIFO and LIFO stock assessment methods
21
3.2.
Weighted average
inventory method
24
3.3.
The impact of different stock
valuation methods on profit
calculation
25
CHAPTER 4.
DEPRECIATION
27
4.1.
The method of uniform depreciation
27
4.2.
Depreciation method with decreasing book value
28
4.3.
Annual number method
30
4.4.
Comparison of depreciation methods
31
CHAPTER 5.
CALCULATION OF DEBT AT THE END OF THE
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