The book presents the view of investment analysts on how specialists and financial markets will assess the value of companies on the basis of financial statements prepared in accordance with IFRS. Having analyzed the methods of valuation and the principles of financial reporting, the authors show that the most reliable valuation of a company can be obtained using the profits and capital of companies calculated in accordance with IFRS.. Particular attention is paid to the consideration of the most difficult assets and liabilities to analyze and reflect in the financial statements: pension liabilities, share options, derivatives, accrued reserves and lease transactions. Specific examples of the use of IFRS in the evaluation of companies in various industries, including companies in extractive and regulated industries, insurance companies and banks.