Title Details

Shannon P. Pratt, CFA, FASA, MCBA, CM&AA, is the Chairman and CEO of Shannon Pratt Valuations, Inc. a premier business valuation firm located in Portland Oregon, and is the founder and Editor Emeritus of Business Valuation Resources, LLC. Over a distinguished career of close to four decades, he has performed valuation engagements for M&A, ESOPs, gift and estate taxation, marital dissolution, shareholder oppression and dissent, and numerous other purposes. He has conducted numerous fairness and solvency opinions, has testified in a wide variety of federal and state courts across the country, and frequently participates in arbitration and mediation proceedings. Dr. Pratt is one of the most successful and respected authors in his field. He is the author or coauthor of several industry standards, including Valuing a Business: The Analysis and Appraisal of Closely Held Companies,Valuing Small Businesses and Professional Practices,The Market Approach to Valuing Businesses,Standards of Value,Business Valuation and Taxes, The Lawyer's Business Valuation Handbook, and Cost of Capital.

Preface.

Acknowledgments.

Listing of References and Reference Abbreviations.

PART I. BUSINESS VALUATION ENGAGEMENT ENVIRONMENT.

Chapter 1. Business Valuation Legal and Regulatory Environment.

Chapter 2. Business Valuation Professional Environment.

Chapter 3. Business Valuation Engagement.

Chapter 4. Litigation Service Engagements.

PART II. TERMINOLOGY AND NOTATION.

Chapter 5. International Glossary of Business Valuation Terms.

Chapter 6. Notation Systems Used in This Book.

PART III. VALUATION APPROACHES AND METHODS.

Chapter 7. Overview of Valuation Approaches and Methods.

Chapter 8. Income Approach: Cost of Capital.

Chapter 9. Income Approach: Discounting Method.

Chapter 10. Income Approach: Capitalization Method.

Chapter 11. Market Approach: Guideline Public Company Method.

Chapter 12. Market Approach: Guideline Merger and Acquisition Method.

Chapter 13. Prior Transactions, Offers, and Buy-Sell Agreements.

Chapter 14. Adjusted (Net) Asset  Method.

Chapter 15 . Excess Earnings Method.  

Chapter 16. Discounts and Premiums.

Chapter 17. Reconciliation and Value Conclusion.

PART IV. ANALYSIS OF THE COMPANY. 

Chapter 18. Financial Statement Analysis.

Chapter 19. Using Economic and Industry Data.

Chapter 20. Site Visits and Interviews.

PART V. SUPPORTING DATA.

Chapter 21. Sources of Supporting Data.

PART VI. SAMPLE CASE.

Chapter 22. Sample Case: Shannon's Bull Market.

PART VII. VALUATIONS FOR SPECIFIC PURPOSES.

Chapter 23. Tax-Related Valuations.

Chapter 24. Employee Stock Ownership Plans (ESOPs).

Chapter 25. Shareholder Buyouts and Disputes.

Chapter 26. Marital Dissolutions.

Appendix A: Bibliography of Reference Sources.

Appendix B: Federal Rule of Civil Procedure 26: General Provisions Governing Discovery; Duty of Disclosure.

Self-Study CPE Examination.

Index.