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BL
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| Record Number
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871898
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| Main Entry
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Pratt, Shannon P.
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| Title & Author
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Valuing a business : : the analysis and appraisal of closely held companies /\ Shannon P. Pratt, Robert F. Reilly, Robert P. Schweihs.
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| Edition Statement
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4th ed.
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| Publication Statement
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New York :: McGraw-Hill,, ©2000.
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| Page. NO
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1 online resource (xxxv, 923 pages)
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| ISBN
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0071356150
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: 0585382492
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: 9780071356152
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: 9780585382494
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0071379321
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155623127X
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9781556231278
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| Bibliographies/Indexes
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Includes bibliographical references (pages 892-893) and index.
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| Contents
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Pt. 1. State of the profession, the engagement, and the basic theory. Business valuation standards and credentials -- Defining the assignment -- Business valuation theory and principles -- pt. 2. Gathering and analyzing data. Gathering company data -- Site visits -- Researching economic and industry information -- Analyzing financial statements -- Financial statement ratio analysis -- pt. 3. Business valuation approaches and methods. Income approach: discounted future economic income method -- Income approach: capitalized future eocnomic income method -- Market approach: guideline publicly traded company method -- Market approach: guideline merged and acquired company method -- The capitalized excess earnings method -- Asset-based approach: asset accumulation method -- pt. 4. Discounts, premiums, and the value conclusion. Control and acquisition premiums -- Discount for lack of control -- Discounts for illiquidity and lack of marketability -- Other valuation discounts -- Valuation synthesis and conclusion -- pt. 5. Writing and reviewing business valuation reports. Writing the business valuation report -- Sample report -- Reviewing a business valuation report -- pt. 6. Valuing specific securities and interests. Valuing debt securities -- Valuing preferred stock -- Valuing stock options -- Pass-through entities -- pt. 7. Valuations for specific purposes. Valuations for estate and gift tax purposes -- Estate and gift tax court cases -- Buy-sell agreements -- Valuation for income tax purposes -- Income tax court cases -- Valuations for employee stock ownership plans -- ESOP court cases -- Valuations for Ad valorem taxation -- Dissenting stockholder and minority oppression actions -- Dissenting stockholder and minority oppression court cases -- Valuations for marital dissolution purposes -- Marital dissolution court cases -- pt. 8. Litigation and dispute resolution. Litigation support services -- Expert testimony -- Arbitration and mediation.
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| Subject
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Corporations-- Valuation-- Law and legislation-- United States.
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| Subject
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Corporations-- Valuation.
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Entreprises-- Évaluation-- États-Unis.
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Sociétés fermées-- États-Unis-- Évaluation.
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Sociétés-- Évaluation-- États-Unis.
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BUSINESS ECONOMICS-- Accounting-- Financial.
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Corporations-- Valuation-- Law and legislation.
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Corporations-- Valuation.
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United States.
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| Dewey Classification
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657/.73
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| LC Classification
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HG4028.V3P7 2000eb
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| Added Entry
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Reilly, Robert F.
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Schweihs, Robert P.
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