Control premium and IFRS: Difference between pages

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''Equity valuation''
International Financial Reporting Standard(s).


When valuing a business, the value of control is often a key factor in determining value.
For example in acquisitions, acquirers often pay a premium for control that can be substantial.
On the other hand in private companies, there is often a discount attached to buying minority stakes in companies because of the absence of control.


== See also ==
* [[APM]]
* [[FAS]]
* [[FRS]]
* [[IAS]]
* [[IFRS Foundation]]
* [[IFRS_–_issues_for_the_treasurer|IFRS – issues for the treasurer]]
* [[International Financial Reporting Standards]]
* [[IFRS 1]]
* [[IFRS 2]]
* [[IFRS 3]]
* [[IFRS 4]]
* [[IFRS 5]]
* [[IFRS 6]]
* [[IFRS 7]]
* [[IFRS 8]]
* [[IFRS 9]]
* [[IFRS 10]]
* [[IFRS 11]]
* [[IFRS 12]]
* [[IFRS 13]]
* [[IFRS 14]]
* [[IFRS 15]]
* [[IFRS 16]]
* [[IFRS 17]]
* [[IPSAS]]
* [[Reconciliation]]
* [[SSAP]]


== See also ==
[[Category:Accounting,_tax_and_regulation]]
* [[Discount]]
* [[Equity]]
* [[Forward premium]]
* [[Premium]]
* [[Private company]]
* [[Value]]

Revision as of 07:52, 26 April 2022