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
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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.
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