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More About This Title Understanding Business Valuation: A Practical Guide To Valuing Small To Medium Sized Businesses, Fifth Edition
English
English
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.
English
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
