Understanding Business Valuation: A Practical Guide to Valuing Small to Medium Sized Businesses

Written by Gary Trugman, Understanding Business Valuation: A Practical Guide to Valuing Small–to Medium–Sized Businesses, simplifies a technical and complex area of practice with real–world experience and examples. Trugman?s informal, easy–to–read style covers all the bases in the various valuation approaches, methods, and techniques. Readers at all experience levels will find valuable information that will improve and fine–tune their everyday activities. Topics include valuation standards, theory, approaches, methods, discount and capitalization rates, S corporation issues, and much more. Author s Note boxes throughout the publication draw on the author s veteran, practical experience to identify critical points in the content. This edition has been greatly expanded to include new topics as well as enhanced discussions of existing topics. INDICE: Introduction xix .Steps of an Appraisal xxi .Notation System Used in This Book xxi .Chapter 1 Overview of Business Valuation 1 .Chapter 2 Business Valuation Standards 17 .Chapter 3 Getting Started 61 .Chapter 4 Appraisal Principles and Theory 101 .Chapter 5 Data Gathering 117 .Chapter 6 Data Analysis 157 .Chapter 7 Statistics for Valuation and Economic Damages 223 .Chapter 8 Developing Forecasts for Business Valuations and Economic Damages 237 .Chapter 9 The Market Approach Part I 285 .Chapter 10 The Market Approach Part II 347 .Chapter 11 The Asset–Based Approach 387 .Chapter 12 The Income Approach 409 .Chapter 13 Discount and Capitalization Rates 441 .Chapter 14 Premiums and Discounts (Valuation Adjustments) Part I 501 .Chapter 15 Premiums and Discounts (Valuation Adjustments) Part II 531 .Chapter 16 Revenue Ruling 59–60 621 .Chapter 17 The Valuation Report 633 .Chapter 18 Valuation of Pass–Through Entities 661 .Chapter 19 Valuation in Financial Reporting 691 .Chapter 20 Valuing Intangible Assets: An Overview 711 .Chapter 21 Estate and Gift Valuations 751 .Chapter 22 Divorce Valuations 775 .Chapter 23 Professional Practice Valuations 841 .Chapter 24 Shareholder Disputes 907 .Chapter 25 My Favorite Court Cases 965 .Chapter 26 Economic Damages 1001 .Index 1117 .CD–ROM .Overview .Appendix 1 AICPA Statement on Consulting Services Standards 1 .Appendix 2 ASA Standards .Appendix 3 NACVA Professional Standards .Appendix 4 International Glossary of Business Valuation Terms .Appendix 5 SSVS 1 Appendix C .Appendix 6 Revenue Ruling 59–60 .Appendix 7 Revenue Ruling 65–192 .Appendix 8 Revenue Ruling 65–193 .Appendix 9 Revenue Procedure 66–49 .Appendix 10 Revenue Ruling 68–609 .Appendix 11 Revenue Procedure 77–12 .Appendix 12 Revenue Ruling 77–287 .Appendix 13 Revenue Ruling 83–120 .Appendix 14 Revenue Ruling 85–75 .Appendix 15 Revenue Ruling 93–12 .Appendix 16 Technical Advice Memorandum 94–36005 .Appendix 17 Private Letter Ruling 91–50001 .Appendix 18 Business Valuation Resources

• ISBN: 978-1-9373-5063-5
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 1168
• Fecha Publicación: 25/11/2016
• Nº Volúmenes: 1
• Idioma: Inglés