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The Analysis of the Enterprise Value of a Company as the Basis of the Fair Value

Author: LuXiangYang
Tutor: ZhangTianXi
School: Shanghai Jiaotong University
Course: Accounting
Keywords: Value of Decision Making Value Fair Value Residual Earnings Value Creation
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 74
Quote: 0
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Abstract


This thesis is about how to use the fair value measurement as the basis of evaluating a company’s enterprise value.First of all, the literature of the concept of fair value was systematically reviewed and its history and evolution were examined. This made us to believe that the most conduit environment for conducting a fair value analysis is the practicality of financial reporting on decision making processes. Fair value analysis provides great relevancy of information for decision making. It is also a tool for financial reporting and analysis that is as powerful as book value analysis.Secondly, through the comparison of the conceptual meaning of the fair vale and its measuring in China with that of relevant regulations from the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), it illustrated the meaning of the fair value and its structures, the relations of the attributes between fair value measurements and other measurement, the characteristic of the fair value and its limitations and fair value estimation.Finally, it studied the related topics and fair value’s applications in the accounting principles in China. It also studied how the fair value measurement was conducted in China. In the meantime, using the fair value accounting, cases studies have been carried out for a couple of listed companies based on the residual earnings model I proposed.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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