Bharat's Illustrated Guide to Business Valuation - Book By B D Chatterjee

Edition : 5th (Oct 2025)

Description

Illustrated Guide to Business Valuation was written to make that territory navigable clear in concept, rigorous in method, and practical in application. My aim is simple: demystify valuation without dumbing it down, and equip readers to move from “what the model says” to what the business is worth and why”.

This edition keeps the spirit of the earlier ones and significantly widens the lens. You will find:

• Foundations done right – time value of money, risk and return, beta, WACC, capital structure, and the logic of enterprise versus equity value.
• Core methods FCFF and FCFE, dividend-based models, and market multiples with step-by-step reconciliations and report- ready interpretations.
• Extensive Illustrations and case studies that mirror real assignments: cross-border cash flows, convertibles and compound instruments, capital budgeting under uncertainty, and scenario/sensitivity analysis.
• Alignment to International Financial Reporting Standards and Indian Accounting Standards – application of IFRS and Ind AS/AS, especially fair value measurement principles and disclosures (IFRS 13/Ind AS 113 and related guidance) and other relevant Standards.
• Valuation Standards salient features of the ICAI Valuation Standards and the latest International Valuation Standards (IVS) issued by the IVSC, with practical bridges to engagement scope, documentation, and review.

Content

• What is Business Valuation- Basic Premise
• Business Landscape and Different Approaches Business Valuation
• Discounted Cash Flow Method of Valuation
• Valuation of Tangible Assets
• Valuation of Leased Assets
• Valuation of Intangible Assets
• Valuation of Goodwill
• Valuation of Financial Assets and Liabilities
• Valuation of Shares (Equity)
• Valuation of Fixed Income Securities
• Valuation of Brand
• Valuation of Liabilities and Provisions
• air Value Measurement
• Economic Value Added (EVA)
• Leveraged Buy Out
• Mergers and Acquisitions
• Application of Valuation methods
• Valuation of Environment, Social and Governance (ESG)
• Valuation b Industry Sectors
• Valuation under different Statutes n
• General Case Studies on Valuation
• Multiple Choice Questions