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State of the Profession, the Engagement, and the Basic Theory | |
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Business Valuation Standards and Credentials | |
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Defining the Assignment | |
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Business Valuation Theory and Principles | |
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Gathering and Analyzing Data | |
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Gathering Company Data | |
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Site Visits and Interviews | |
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Researching Economic and Industry Information | |
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Analyzing Financial Statements | |
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Financial Statement Ratio Analysis | |
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Business Valuation Approaches and Methods | |
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Income Approach: Discounted Future Economic Income Method | |
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Income Approach: Capitalized Economic Income Method | |
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Market Approach: Guideline Publicly Traded Company Method | |
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Market Approach: Guideline Merged and Acquired Company Method | |
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The Capitalized Excess Earnings Method | |
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Asset-Based Approach: Asset Accumulation Method | |
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Discounts, Premiums, and the Value Conclusion | |
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Control and Acquisition Premiums | |
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Discount for Lack of Control | |
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Discounts for Illiquidity and Lack of Marketability | |
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Other Valuation Discounts | |
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Valuation Synthesis and Conclusion | |
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Writing and Reviewing Business Valuation Reports | |
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Writing the Business Valuation Report | |
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Sample Report | |
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Reviewing a Business Valuation Report | |
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Valuing Specific Securities and Interests | |
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Valuing Debt Securities | |
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Valuing Preferred Stock | |
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Introduction to Valuing Stock Options | |
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Valuing S Corporation Stock and Interests in Other Pass-Through Entities | |
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Valuations for Specific Purposes | |
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Valuations for Gift and Estate Tax Purposes | |
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Estate and Gift Tax Court Cases | |
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Buy-Sell Agreements | |
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Valuation for Income Tax Purposes | |
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Income Tax Court Cases | |
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Valuations for Employee Stock Ownership Plans | |
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ESOP Court Cases | |
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Valuations for Ad Valorem Taxation | |
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Dissenting Stockholder and Minority Oppression Actions | |
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Dissenting Stockholder and Minority Oppression Court Cases | |
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Valuations for Marital Dissolution Purposes | |
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Marital Dissolution Court Cases | |
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Fair Value for Financial Reporting | |
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Litigation and Dispute Resolution | |
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Litigation Support Services | |
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Expert Testimony | |
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Arbitration and Mediation | |
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International Glossary of Business Valuation Terms | |
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Index | |