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The Difference Makers: Key Person(s) Valuation

Musings on Markets

Of course, and with small businesses, especially those built around personal services (a doctor or plumber’s practice), it is part of the valuation process, where the key person is valued or at least priced and incorporated into valuation. To estimate key person value, there are three general approaches: 1.

Valuation 128
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Chinese Study highlights limitations on IAS 38, accounting for intangible assets

CFO Talks

This study provides some key insights that are highly relevant to our discussions and podcasts at the CFO Club on how South Africa can improve its treatment of intangible assets to foster economic growth. Like China, our future economic growth depends heavily on innovation and technology-driven industries.

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Russia in Ukraine: Let Loose the Dogs of War!

CFO News Room

As the world’s attention is focused on the war in the Ukraine, it is the human toll, in death and injury, that should get our immediate attention, and you may find a focus on economics and markets to be callous. Ukraine, a part of the Soviet Union, has had its shares of ups and downs, and its economic footprint is even smaller.

Economics 130
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Musings on Markets: META Lesson 2: Accounting Inconsistencies and Consequences

CFO News Room

That skewing can affect valuation and pricing judgments about these firms, and correcting accounting inconsistencies is a key step towards leveling the playing field. I believe it is, since failure to do so can have both valuation and pricing consequences.

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Russia in Ukraine: Let Loose the Dogs of War!

Musings on Markets

As the world's attention is focused on the war in the Ukraine, it is the human toll, in death and injury, that should get our immediate attention, and you may find a focus on economics and markets to be callous. Ukraine, a part of the Soviet Union, has had its shares of ups and downs, and its economic footprint is even smaller.

Economics 100
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Return on Equity, Earnings Yield and Market Efficiency: Back to Basics!

Musings on Markets

Carrying this through to the real world, you should not be surprised to see technology and pharmaceutical companies, the two biggest spenders on R&D, report much higher accounting returns than they are actually earning on their investments.

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META Lesson 2: Accounting Inconsistencies and Consequences

Musings on Markets

That skewing can affect valuation and pricing judgments about these firms, and correcting accounting inconsistencies is a key step towards leveling the playing field. Accounting 101 I am not an accountant, and have no desire to be one, but I have used their output (accounting statements) as raw material in valuation and corporate finance.