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  2. Valuation using multiples - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_multiples

    Calculate the current value of the future company value by multiplying the future business value with the discount factor. This is known as the time value of money. Example: VirusControl multiplies their future company value with the discount factor: 44,300,000 * 0.1316 = 5,829,880 The company or equity value of VirusControl: €5.83 million

  3. Valuation using discounted cash flows - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_discounted...

    Valuation using discounted cash flows (DCF valuation) is a method of estimating the current value of a company based on projected future cash flows adjusted for the time value of money. [1] The cash flows are made up of those within the “explicit” forecast period , together with a continuing or terminal value that represents the cash flow ...

  4. Certificate of current cost or pricing data - Wikipedia

    en.wikipedia.org/wiki/Certificate_of_current...

    If certified cost or pricing data has been requested by the Government and submitted by an offeror, but an exception is later found to apply, the data should not be considered to be "certified". [1] The requirement for a certificate of cost or pricing data may also apply to sub-contractors at any tier in the supply chain. [2] [4]

  5. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments 2001 December 31, 2001: April 1, 2004: IFRS 3: SIC 29 Disclosure-Service Concession Arrangements 2001 January 1, 2002: SIC 30 Reporting Currency - Translation from Measurement Currency to Presentation Currency 2001 January 1, 2002: January 1, 2005: IAS 21: SIC 31

  6. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial institutions (banks and other lending companies) use them to decide whether to grant a company with fresh working capital or extend debt securities (such as a long-term bank loan or debentures) to finance expansion and other significant expenditures.

  7. Kaman HH-43 Huskie - Wikipedia

    en.wikipedia.org/wiki/Kaman_HH-43_Huskie

    HH-43A HH-43B Huskie in museum OH-43D Huskie in 1960 HH-43F (K-600) An HTK was tested with twin Boeing 502 turboshafts in 1954, this was the first twin-turbine helicopter. K-240 company designation from HTK-1/TH-43E K-600 proposed civilian counterpart of HOK-1 [29] K-600-3 civilian counterpart of H-43B [29] K-600-4 company designation of HOK-3 ...

  8. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    the asset is still held at the end of year 1, when its market value is $120; the company sells the asset in year 2 for $115; At the end year 1 the asset is recorded in the balance sheet at cost of $100. No account is taken of the increase in value from $100 to $120 in year 1. In year 2 the company records a sale of $115.

  9. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Simple example If an investor owns 10 shares of a stock purchased for $4 per share, and that stock now trades at $6, the "mark-to-market" value of the shares is equal to (10 shares * $6), or $60, whereas the book value might (depending on the accounting principles used) equal only $40.