Valuing A Business

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For over 25 years, this essential resource has equipped professionals and students with expert business valuation information, offering clear and concise coverage of valuation principles and methods. The latest edition features updated legal, financial, and compliance material, addressing a wide range of valuation questions, from executive compensation to ESOP issues and valuation discounts. Authored by Shannon Pratt, a leading authority in business valuation, this comprehensive guide serves as a complete resource on valuation concepts and methods. It includes step-by-step discussions on Business Valuation Standards, defining assignments, valuation theory, and principles. Readers will learn about gathering company data, conducting site visits and interviews, and researching economic and industry information. The book covers financial statement analysis, various valuation approaches, and the Capitalized Excess Earnings Method. Additionally, it addresses writing and reviewing valuation reports, valuing debt securities, preferred stock, and S Corporation stock, as well as estate and gift tax valuations. The resource also discusses buy-sell agreements, valuations for income tax purposes, employee stock ownership plans, ad valorem taxation, and marital dissolution. It provides insights into litigation support services, expert testimony, and arbitration. Furthermore, it presents recent court cases for each valuation area, offering