by Lam Chui Yan, Coris, Lam Tsz Cheung. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 95-97). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF TABLES --- p.v / ACKNOWLEDGMENT --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Background --- p.1 / Objective and Scope --- p.2 / Chapter II. --- METHODOLOGY --- p.4 / Literature Review --- p.4 / Field Studies --- p.4 / Analysis and Conclusion --- p.5 / Chapter III. --- OVERVIEW OF VALUATION METHODOLOGY --- p.6 / Chapter IV. --- VALUATION METHODS REVIEW --- p.8 / Capitalization of Earnings (P/E) --- p.8 / Net Asset value (NAV) --- p.14 / Net Cash flow (NCF) --- p.22 / Chapter V. --- PITFALLS --- p.27 / General Problems Inherent in Valuation Methods --- p.27 / Accounting Policies --- p.29 / Tax Reforms --- p.37 / Asset Valuation Practices --- p.45 / Unification of Foreign Exchange --- p.54 / Legal Issues --- p.55 / Others --- p.67 / Chapter VI. --- CONCLUSION --- p.73 / Combination of Techniques --- p.73 / Range Estimate --- p.74 / "Keep Abreast of ""Surprises""" --- p.74 / Appendix / Chapter I. --- COMPONENTS OF INCOME TO BE EXCLUDED FROM MAINTAINABLE EARNINGS --- p.76 / Chapter II. --- MAJOR FACTORS TO BE CONSIDERED IN ASSESSING THE CAPITALIZATION RATE --- p.78 / Chapter III . --- COMPARISON BETWEEN INTERNATIONAL ACCOUNTING PRACTICES AND PRC ACCOUNTING RULES --- p.80 / Chapter IV. --- COMPARISON OF NEW BT WITH CICT AND THE OLD BT --- p.88 / Chapter V. --- REAL PROPERTY GAINS TAX --- p.90 / Chapter VI. --- MAIN FEATURES OF VALUE ADDED TAX --- p.93 / BIBLIOGRAPHY --- p.95
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_318271 |
| Date | January 1995 |
| Contributors | Lam, Chui Yan Coris., Lam, Tsz Cheung., Chinese University of Hong Kong Graduate School. Division of Business Administration. |
| Publisher | Chinese University of Hong Kong |
| Source Sets | The Chinese University of Hong Kong |
| Language | English |
| Detected Language | English |
| Type | Text, bibliography |
| Format | print, vi, 97 leaves ; 30 cm. |
| Coverage | China, China |
| Rights | Use of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
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