Guidelines on Valuation of Plant, Machinery and Equipment
Author | : |
Publisher | : |
Total Pages | : 139 |
Release | : 2015 |
ISBN-10 | : 819015236X |
ISBN-13 | : 9788190152365 |
Rating | : 4/5 (6X Downloads) |
Book excerpt: The guidelines cover: Role, duties and functions of a PME valuer -- Various terms in realm of PME valuation -- Valuation maxims -- Micro and macro identification -- Steps involved in preparing inventory -- Depreciation -- Obsolescence - technological, functional and economic -- Approaches to value - cost, market and income -- Phases of valuation procedure -- Imbalance in different production sections -- Going concern basis -- "Part', 'fraction' and 'whole' valuation -- Golden principle of valuation -- Surplus, productive, non-productive and off balance sheet assets -- Issues in valuation for disinvestment, mergers & acquisitions, insurance, impairment, bank finance and liquidation value -- Effect of non-compliance of regulatory measures -- Check-list on valuation of plant, machinery and equipment for users of valuation.