Understanding Business Valuation

Understanding Business Valuation

A Practical Guide To Valuing Small To Medium Sized Businesses
5. Aufl.

130,99 €

Verlag: Wiley
Format: EPUB
Veröffentl.: 12.01.2018
ISBN/EAN: 9781945498312
Sprache: englisch
Anzahl Seiten: 1264

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This fifth edition simplifies a technical and complex area of practice with real-world experience and examples. Expert author Gary Trugman's informal, easy-to-read style, covers all the bases in the various valuation approaches, methods, and techniques. Author note boxes throughout the publication draw on Trugman's veteran, practical experience to identify critical points in the content. Suitable for all experience levels, you will find valuable information that will improve and fine-tune your everyday activities.
Introduction xvii Replacement of the CD-ROM With Downloadable Materials  xix Steps of a Business Valuation xix Notation System Used in This Book  xix Chapter 1: Overview of Business Valuation 1 Chapter 2: Business Valuation Standards  17 Chapter 3: Getting Started 67 Chapter 4: Valuation Principles and Theory 103 Chapter 5: Data Gathering  119 Chapter 6: Data Analysis  155 Chapter 7: Statistics for Valuation and Economic Damages 231 Chapter 8: Developing Forecasts for Chapter 9: The Market Approach—Part I 315 Chapter 10: The Market Approach—Part II 393 Chapter 11: The Asset-Based Approach  433 Chapter 12: The Income Approach 475 Chapter 13: Discount and Capitalization Rates 511 Chapter 14 of the IRC 118 Chapter 15: Premiums and Discounts (Valuation Adjustments)—Part II 597 Chapter 16: Revenue Ruling 59-60 693 Chapter 17: The Valuation Report 705 Chapter 18: Valuation of Pass-Through Chapter 19: Valuation in Financial Reporting 779 Chapter 20: Valuing Intangible Assets:An Overview 799 Chapter 21: Estate and Gift Valuations  837 Chapter 22: Divorce Valuations 863 Chapter 23: Professional Practice Chapter 24: Ownership Disputes  1001 Chapter 25: Other Valuation Chapter 26: Economic Damages  1107 Chapter 27: My Favorite Court Cases 1175  
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.