ABSTRACT
Guidance Note 7 covers the following matters: Introduction; Enterprise Value and equity value; Purposes of valuation and the professional role of the valuer; Obtaining of data, documentation and sources of information; Classification of assets; Principles of business valuation; Income approach; Discounted Cash Flow; cash flow calculation; sensitivity analysis; Capitalisation of income method; Asset-based approach; Market Approach (comparison method); Legal requirements; Checking of the resulting value; Contents of the report; Professional competence and liabilities; Relationship to accounting standards.
