Details

The book presents the view of investment analysts on how specialists and financial markets will evaluate the value of companies on the basis of financial statements prepared in accordance with IFRS. Particular attention is paid to the most difficult assets and liabilities to analyze and reflect in the financial statements: pension liabilities, stock options, derivative financial instruments, accrued reserves and lease operations. In addition to the reporting aspects updated in accordance with modern requirements, the second edition of the book includes a new section on real estate companies. Specific examples of the use of IFRS in the assessment of companies in various industries, including companies in the extractive and regulated industries, insurance companies and banks, are also given.