Table of Contents

Preface

Acknowledgments

About the author

Table of cases

Part I The Essential Principles

Part II The Valuation of Securities

Part III The Valuation of Intangible Assets

Part IV The Valuation of Other Balance Sheet Items

Part V Specialised Industry Valuations

Part VI Other Factors Affecting Valuations

Part VII Regulatory Factors Affecting Valuations

Part VIII Recent Developments

Glossary

Select Bibliography

Index

About the Author

Wayne Lonergan is Managing Director of Lonergan Edwards and Associates Limited. He has specialised in valuations, consequential loss assessments and litigation support work for 35 years.

Wayne is an Adjunct Professor at the University of Sydney and has held numerous statutory and professional appointments including memberships, over many years, of the Companies and Securities Advisory Committee, Australian Accounting Standards Board and International Accounting Standards Subcommittees on Financial Instruments. He has also held numerous and senior roles in the Securities Institute of Australia, including three years as National President and Chairman of several subcommittees on capital market related matters. He is presently a member of the International Financial Reporting Interpretations Committee of the International Accounting Standards Board.

Wayne Lonergan is widely acknowledged as the leading Australian expert in the area of corporate and business valuations.