This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.
Estimating the Cost of Capital Implied by Market Prices and Accounting Data focuses on estimating the expected rate of return implied by market prices, summary accounting numbers, and forecasts of earnings and dividends.
Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
This volume is a well-researched reference publication with a balanced approach, and its objective is to provide material in a single resource that reflects the issues, alternatives and framework.