Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Sức khỏe - Y tế
Văn bản luật
Nông Lâm Ngư
Kỹ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Giới thiệu
Đăng ký
Đăng nhập
Tìm
Danh mục
Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Y tế sức khỏe
Văn bản luật
Nông lâm ngư
Kĩ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Thông tin
Điều khoản sử dụng
Quy định bảo mật
Quy chế hoạt động
Chính sách bản quyền
Giới thiệu
Đăng ký
Đăng nhập
0
Trang chủ
Tài Chính - Ngân Hàng
Quỹ đầu tư
Property Investment Analysis
Đang chuẩn bị liên kết để tải về tài liệu:
Property Investment Analysis
Lệ Quyên
92
9
ppt
Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Private investors may need to isolate their cash flows to debt , usually only a single mortgage, from the cash flows to equity, usually their savings. Private investors may need this information to record any shortfall between rent received and loan interest, for personal income tax measurement. | Ch 14 Property Investment Analysis Capital Budgeting Techniques Applied to Investments In Land And Buildings Analytical Ideas in Property Investment The standard concepts and techniques of capital budgeting analysis can be applied to property investment. Private investors may find it desirable to evaluate the equity cash flows separately from the property cash flows within an investment analysis. Cash Flow Concepts for Private Investors Private investors may need to isolate their cash flows to debt , usually only a single mortgage, from the cash flows to equity, usually their savings. Private investors may need this information to record any shortfall between rent received and loan interest, for personal income tax measurement. Two Styles of Property Investment Analysis Property cash flows - the standard concepts from previous chapters are applied- the property cash flows do not include financing flows. These flows are accounted for in the discount rate. Equity cash flows – financing cash flows are explicitly included in the cash flows. These flows are not accounted for in the discount rate. Both styles can employ cash flows on either a before, or, after-tax basis. Types of Property Decisions Slide 4 showed two types of property analysis: there are also three distinct types of property decisions:- Acquisition of an income-producing property (or an industrial property). Evaluation of premises to be used by business. Property development-- purchase and development of sites. Acquisition Of An Income-Producing Property There are three methods of evaluating the cash flow streams in such an investment:- Property cash flows before, and after, tax: example 14.1, and workbook 14.1. Equity cash flows before tax: example 14.2, and workbook 14.1 Equity cash flows after tax: example 14.3 and workbook 14.1 Evaluation of Premises to Be Used By A Business There are three distinct types of decisions in this evaluation:- To purchase an industrial property for operations: Example 14.4 and Workbook 14.2 To lease or buy industrial property for operations: Example 14.5 and Workbook 14.2 Whether to sell and lease back a property for operations: Workbook 14.2. Property Development- Purchase and Development of Sites There are three phases to this decision:- The initial screening of the project: example 14.6, and workbook 14.3. Defining and forecasting the project cash flows: example 14.7 and workbook 14.3. Defining and forecasting the equity cash flows: example 14.8 and workbook 14.3. Property Investment- Summary Property investment analysis requires the standard set of techniques used for any capital budgeting decision. Some analyses require a distinction between the project cash flows and the equity cash flows to measure the tax positions of private investors. There are three types of commercial property decisions: acquisition of income producing property evaluation of owner occupied business premises development of real estate. The NPV is used for sound managerial decision making.
TÀI LIỆU LIÊN QUAN
The Study of Fair Value Accounting for Investment Property in Vietnamese Enterprises
Property Investment Analysis
International Accounting Standard 40: Investment property
Lecture Intermediate accounting: IFRS edition - Chapter 10: Property, plant and equipment, investment property, and intangible assets: acquisition and disposition
Lecture Intermediate accounting: IFRS edition - Chapter 10: Property, plant and equipment, investment property, and intangible assets: acquisition and disposition
Forecasting and Analyzing Risks in Property Investments
Trade and Investment for Growth
Strengthening the Role of the Palestine Securities Exchange In Attracting Foreign Investment
Lecture Intermediate accounting: IFRS edition - Chapter 11: Property, plant and equipment, investment property and intangible assets: Utilization and impairment
Lecture Intermediate accounting: IFRS edition - Chapter 11: Property, plant and equipment, investment property and intangible assets: Utilization and impairment
crossorigin="anonymous">
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.