Table of Contents
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