<Valuing a Business The Analysis and Appraisal of Closely Held Companies>, Pratt, Shannon P. /Niculita, Alina V. 저 McGraw-Hill , 2008

 

 

 

책 소개

Capitalize on All the Latest Legal, Financial, and Compliance Information Needed to Analyze and Appraise Any Business For over 25 years, Valuing a Business has provided professionals and students with expert business valuation information, offering clear, concise coverage of valuation principles and methods. Over the decades, the book's unsurpassed explanations of all valuation issues have made it the definitive text in the field, against which every other business valuation book is measured. Now updated with new legal, financial, and compliance material, the Fifth Edition of Valuing a Business presents detailed answers to virtually all valuation questions_ranging from executive compensation and lost profits analysis...to ESOP issues and valuation discounts. Written by Shannon Pratt, one of the world's leading authorities on business valuation, this updated classic offers a complete one-stop" compendium of information on the full range of valuation concepts and methods. Valuing a Business contains step-by-step discussions and analyses of: Business Valuation Standards and Credentials Defining the Assignment Business Valuation Theory and Principles Gathering Company Data Site Visits and Interviews Researching Economic and Industry Information Analyzing Financial Statements Financial Statement Ratio Analysis Income, Market, and Asset-Based Approaches to Valuation The Capitalized Excess Earnings Method Premiums and Discounts Writing and Reviewing Business Valuation Reports Valuing Debt Securities, Preferred Stock, Stock Options, and S Corporation Stock Valuations for Estate and Gift Tax Purposes Buy-Sell Agreements Valuations for Income Tax Purposes Valuation with Employee Stock Ownership Plans Valuations for Ad Valorem Taxation Dissenting Stockholder and Minority Oppression Actions Valuations for Marital Dissolution Purposes Litigation Support Services Expert Testimony Arbitration and Mediation This landmark reference also presents a wealth of recent court cases for each valuation area, which together provide a comprehensive overview of all the legal rulings and trends in the field of business valuation.

 

목차

1. State of the Profession, the Engagement, and the Basic Theory	p. 1
   Business Valuation Standards and Credentials	p. 3
   Defining the Assignment	p. 29
   Business Valuation Theory and Principles	p. 55
   Gathering and Analyzing Data	p. 73
   Gathering Company Data	p. 75
   Site Visits and Interviews	p. 91
   Researching Economic and Industry Information	p. 103
   Analyzing Financial Statements	p. 129
   Financial Statement Ratio Analysis	p. 153
   Business Valuation Approaches and Methods	p. 171
   Income Approach: Discounted Future Economic Income Method	p. 173
   Income Approach: Capitalized Economic Income Method	p. 237
   Market Approach: Guideline Publicly Traded Company Method	p. 261
   Market Approach: Guideline Merged and Acquired Company Method	p. 309
   The Capitalized Excess Earnings Method	p. 331
   Asset-Based Approach: Asset Accumulation Method	p. 349
   Discounts, Premiums, and the Value Conclusion	p. 381
   Control and Acquisition Premiums	p. 383
   Discount for Lack of Control	p. 397
   Discounts for Illiquidity and Lack of Marketability	p. 415
   Other Valuation Discounts	p. 459
   Valuation Synthesis and Conclusion	p. 471
   Writing and Reviewing Business Valuation Reports	p. 483
   Writing the Business Valuation Report	p. 485
   Sample Report	p. 501
   Reviewing a Business Valuation Report	p. 535
   Valuing Specific Securities and Interests	p. 545
   Valuing Debt Securities	p. 547
   Valuing Preferred Stock	p. 563
   Introduction to Valuing Stock Options	p. 585
   Valuing S Corporation Stock and Interests in Other Pass-Through Entities	p. 613
   Valuations for Specific Purposes	p. 625
   Valuations for Gift and Estate Tax Purposes	p. 627
   Estate and Gift Tax Court Cases	p. 661
   Buy-Sell Agreements	p. 707
   Valuation for Income Tax Purposes	p. 723
   Income Tax Court Cases	p. 753
   Valuations for Employee Stock Ownership Plans	p. 809
   ESOP Court Cases	p. 837
   Valuations for Ad Valorem Taxation	p. 873
   Dissenting Stockholder and Minority Oppression Actions	p. 905
   Dissenting Stockholder and Minority Oppression Court Cases	p. 915
   Valuations for Marital Dissolution Purposes	p. 943
   Marital Dissolution Court Cases	p. 963
   Fair Value for Financial Reporting	p. 1005
   Litigation and Dispute Resolution	p. 1009
   Litigation Support Services	p. 1011
   Expert Testimony	p. 1031
   Arbitration and Mediation	p. 1053
   International Glossary of Business Valuation Terms	p. 1069
   Index	p. 1077
   Table of Contents provided by Blackwell. All Rights Reserved.