The valuation of fixed assets is a core discipline at the intersection of finance, accounting, and asset management. As industries face increasingly complex regulatory frameworks and global market dynamics, developing a solid understanding of valuation principles is essential for both academic study and professional practice. This comprehensive book offers a structured, academically rigorous introduction to the appraisal of property, plant and equipment, bridging theoretical depth with real-world application.
Drawing on a proven five-phase project methodology refined through decades of international consulting experience, the authors provide a systematic framework for approaching valuation challenges. The text combines international standards, theoretical foundations, and applied case studies, making it a robust resource for students, researchers, and early-career professionals seeking to build advanced expertise in asset valuation.
This guide is ideally suited for graduate and postgraduate students in corporate finance, accounting, real assets, insurance, taxation, and business management. It is also a valuable reference for academics and practitioners who wish to deepen their understanding of valuation methodology and its role in decision-making.
Readers of this book will:
? Gain a thorough understanding of international valuation standards and their practical implications.
? Learn a structured five-phase approach to conducting asset valuations from project preparation to reporting.
? Analyze valuation methodologies for property, plant, and equipment within various regulatory and market contexts.
? Develop the ability to critically assess valuation reports and apply theoretical principles to complex real-world scenarios.
? Understand how valuation integrates with financial reporting, taxation, insurance, and investment decision-making.
? Benefit from case studies and practical examples drawn from global consulting and academic experience.
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Academic, Postgraduate, and Professional Reference
Illustrationen
1 s/w Tabelle, 89 s/w Abbildungen, 89 s/w Zeichnungen
1 Tables, black and white; 89 Line drawings, black and white; 89 Illustrations, black and white
Maße
Höhe: 246 mm
Breite: 174 mm
ISBN-13
978-1-041-01743-1 (9781041017431)
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Schweitzer Klassifikation
Florian Hackelberg is a Professor of Real Estate Valuation and Investment at the Berlin School of Economics and Law. With over 20 years of international teaching, research, and consulting experience, he specializes in real estate and fixed asset valuation. He holds a PhD from the Technical University of Berlin and a Master's degree from the University of Cambridge.
Dirk Kadel is a Partner at PwC Germany, where he leads the firm's fixed asset valuation practice. He has over 25 years of experience in global consulting and valuation projects, bringing deep industry expertise and technical insight. He holds a Master in Engineering and is Member of the Royal Institution of Chartered Surveyors (MRICS).
1. Introduction. 2. Basis of Value. 3. Preparation. 4. Identification. 5. Data Collection, Validation and Reconciliation. 6. Valuation. 7. Reporting, Documentation and Quality Check. 8. Third Party Valuation Review. 9. Literature and Sources.
