1998•Thammasat University Digital CollectionsRequires access
Business Valuation Body of Knowledge Workbook
Shannon P. Pratt, Alina V. Niculita, Douglas P. Twitchell
Open publisher page 0 citations
Abstract
Preface. Acknowledgments. Basic Formulas. Section One: Questions. PART I: BUSINESS VALUATION ENGAGEMENT ENVIRONMENT. Business Valuation Legal and Regulatory Environment. Business Valuation Professional Environment. Business Valuation Engagement. Litigation Service Engagements. PART II: TERMINOLOGY AND NOTATION. International Glossary of Business Valuation Terms. Notation System Used in This Book. PART III: VALUATION APPROACHES AND METHODS. Overview of Valuation Approaches and Methods. Income Approach: Cost of Capital. Income Approach: Discounting Method. Income Approach: Capitalization Method. Market Approach: Guideline Public Company Method. Market Approach: Guideline Merger and Acquisition Method. Prior Transactions, Offers, and Buy-Sell Agreements. Adjusted Net Asset Method. Excess Earnings Method. Discounts and Premiums. Reconciliation and Value Conclusion. PART IV: ANALYSIS OF THE COMPANY. Financial Statement Analysis. Using Economic and Industry Data. Site Visits and Interviews. PART V: SUPPORTING DATA. Sources of Supporting Data. PART VI: VALUATIONS FOR SPECIFIC PURPOSES. Tax-Related Valuations. Employee Stock Ownership Plans. Shareholder Buyouts and Disputes. Marital Dissolutions. Section 2: Answers. PART I: Business Valuation Engagement Environment. Business Valuation Legal and Regulatory Environment. Business Valuation Professional Environment. Business Valuation Engagement. Litigation Service Engagements. PART II: Terminology and Notation. International Glossary of Business Valuation Terms. Notation System Used in This Book. PART III: VALUATION APPROACHES AND METHODS. Overview of Valuation Approaches and Methods. Income Approach: Cost of Capital. Income Approach : Discounting Method. Income Approach: Capitalization Method. Market Approach: Guideline Public Company Method. Market Approach : Guideline Merger and Acquisition Method. Prior Transactions, Offers, and Buy-Sell Agreements. Adjusted Net Asset Method. Excess Earnings Method. Discounts and Premiums. Reconciliation and Value Conclusion. PART IV: ANALYSIS OF THE COMPANY. Financial Statement Analysis. Using Economic and Industry Data. Site Visits and Interviews. PART V: SUPPORTING DATA. Sources of Supporting Data. PART VI: VALUATIONS FOR SPECIFIC PURPOSES. Tax-related Valuations. Employee Stock Ownership Plans. Shareholder Buyouts and Disputes. Marital Dissolutions. CPE Self-Study Examination. Index.