Bloomsbury’s An Illustrated Guide to Business Valuation by BD CHATTERJEE Edition 2021
In the complex world of business today, valuation has become an integral part of every sphere of day to day business activities. The term “fair value” is frequently used (and often misused) in every business transaction we enter into. The concept of “business valuation” in its various forms like historical cost, replacement value, net realisable value and present value are being used and interpreted to meet the requirements of varied and complex business transactions. On top of this, the onset of the pandemic (COVID-19) has thrown the business entities around the world into a whirlwind of uncertainties and challenges and has pushed the business valuation exercise into uncharted territories.
Keeping this in view, this body of work explains and interprets the following in reader-friendly and lucid form:All the concepts revolving around business valuation,
Extensive illustrations and case studies related to various methods of business valuation,
Application of Ind AS, AS, IFRS and ICDS with respect to fair value measurement,
Valuation of tangible assets, intangible assets and goodwill,
Valuation of liabilities and provisions,
Valuation of shares, valuation of brands and business which are used as basic ingredient to corporate restructuring,
Concept of Economic Value Added (EVA),
Valuation in Merger & Acquisitions,
Salient features of the Valuation Standards issued by ICAI and International Valuation Standards issued by the International Valuation Standards Council,
Significant judicial pronouncements related to business valuation,
Possible impact of the pandemic on the business valuation of a target organization.
ABOUT THE AUTHOR
B D Chatterjee is a Chartered Accountant with CS, CMA qualifications and a diploma holder in IFRS from ACCA UK having over 30 Years of rich experience in overall business and finance function.
He possesses expertise in CFO solutions especially in areas like, Merger & Acquisitions, financial due diligence, business strategy, business restructuring & strategic planning including development of business plan and budgetary control, implementation of global best practices, ERP- Implementation and Project Management, Audit & Change Management, Financial Analysis & Business Valuations, Enterprise Risk Management, Value added management consulting and has extensive knowledge and experience in the fields of industrial gases, chemicals, dairy and FMCG businesses.
Before launching into practice, he has held key high profile positions working as Group CFO for Mother Dairy and Director Finance India for Kelly Services, US and various other senior positions like Director Finance/Vice-President/Finance Controller with other large global MNCs like DuPont and BOC Gases and large Indian conglomerates like Max India.
Apart from his consulting assignments, he also teaches IFRS as visiting faculty with an international institute and has authored books on Financial Reporting, Accounting Standards and International Financial Reporting Standards and converged Indian Accounting Standards for finance professionals and students.