Title Details

Business Valuation Legal and Regulatory Environment.

Business Valuation Professional Environment.

The Business Valuation Engagement.

Litigation Service Engagements.

TERMINOLOGY AND NOTATION.

Glossary of Valuation Terms.

Notation System Used in This Book.

VALUATION APPROACHES AND METHODS.

Overview of Valuation Approaches and Methods.

The Income Approach: Cost of Capital.

The Income Approach: The Discounting Method.

The Income Approach: The Capitalization Method.

Market Approach: The Guideline Public Company Method.

Market Approach: Guideline Merger and Acquisition Method.

Prior Transactions, Offers, and Buy-Sell Agreements.

The Adjusted Net Asset Method.

The Excess Earnings Method.

Discounts and Premiums.

Reconciliation and Value Conclusion.

ANALYSIS OF THE COMPANY.

Financial Statement Analysis.

Using Economic and Industry Data.

Site Visits and Interviews.

SUPPORTING DATA.

Sources of Supporting Data.

SAMPLE CASE.

Sample Case: Shannon's Bull Market.

VALUATIONS FOR SPECIFIC PURPOSES.

Tax-Related Valuations.

Employee Stock Ownership Plans (ESOPs).

Shareholder Buyouts and Disputes.

Marital Dissolutions.

SAMPLE EXAM QUESTIONS AND ANSWERS.

Sample Exam Questions.

Answers to Sample Exam Questions.

CPE Credit Quiz.

Index.