附註:Includes bibliographical references (pages 892-893) and index.
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.
