EBITDAを算出する上でリース資産減価償却費の取り扱い
EBITDAを出す際に、リース資産減価償却費を営業利益に足していいでしょうか？
というのも、ファイナンス処理をしている会社とオペレーティング処理をしている会社を比較すると、経済的な実態は同じで毎月リース料がキャッシュアウトで出ているのに、ファイナンス処理の方はEBITDAが高くなり、ひいては株価が上がってしまうのはおかしくないでしょうか。
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- 繰越欠損金があるときの投資回収シミュレーション
繰越欠損金があるときの投資回収シミュレーション
対象会社に繰越欠損金がある場合に、M&A後の投資回収シミュレーションをする際の注意点を教えてください。
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すべて見るリース資産を時価評価する際の注意点
クレーンや建機を扱う案件で、リース資産を時価評価する際に注意する点はありますか？
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役員報酬の標準的な水準
企業評価において、役員報酬の一般的な水準としてどの程度を想定すればよいのでしょうか。
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