Technical Factsheet 167 - ACCA Global

Technical Factsheet 167 valuing trading companies CONTENTS 1. Introduction 1 2. Earnings based approaches and multiples 1 3. DCF approaches 5 4. Assets based approaches 6 5. Normalisation of earnings 6 6. Minority interests 8 This Technical Factsheet is for guidance purposes only. It is not a substitute for obtaining specific legal advice. Whilst every care has been taken with the preparation of the Technical Factsheet neither ACCA nor its employees accept any responsibility for any loss occasioned by reliance on the contents. 1. INTRODUCTION This Factsheet aims to provide a summary of the issues that need to be considered when engaged in the valuation of companies of all sorts by using an earnings based approach.

Technical Factsheet 167 Valuing trading companies CONTENTS 1. Introduction 1 2. Earnings based approaches and multiples 1 3. DCF approaches 5

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