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Understanding Business Valuation

A Practical Guide To Valuing Small To Medium Sized Businesses

(Autor)

Buch | Hardcover
1264 Seiten
2018 | 5th Edition
American Institute of Certified Public Accountants (Verlag)
978-1-945498-30-5 (ISBN)
159,95 inkl. MwSt
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.

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.

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

 

Erscheinungsdatum
Verlagsort NC
Sprache englisch
Maße 219 x 286 mm
Gewicht 2536 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-945498-30-7 / 1945498307
ISBN-13 978-1-945498-30-5 / 9781945498305
Zustand Neuware
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