The Handbook of Advanced Business Valuation

Pirmais vāks
McGraw Hill Professional, 1999. gada 15. sept. - 512 lappuses
International cost of capital...blockage discounts . . . valuation issues unique to ESOPs...specific valuation issues for sports teams...capital structure in emerging growth companies...methods for calculating equity risk premiums...These days, understanding the complex issues in advanced business valuation requires a team of experts. The HANDBOOK OF ADVANCED BUSINESS VALUATION is your team of valuation experts—nationally recognized practitioners and legal minds from across the country who provide authoritative answers and innovative solutions to your most perplexing valuation questions. Structured in a user-friendly, general-to-specific arrangement, The HANDBOOK OF ADVANCED BUSINESS VALUATION represents a broad cross section of the latest conceptual thinking on the subject. Only in this thought-provoking volume will you find: Abstracts and interpretations of recent empirical studies in lack of marketability, blockage, and more; In-depth treatment of specialized valuation issues from many industries—including healthcare, technology, and sports franchises; Lucid, intuitive explanations of complex and esoteric procedures for intercompany transfer pricing analyses and ad valorem property tax appraisals. Like its predecessor volume VALUING A BUSINESS—which covered basic business valuation concepts and practices in authoritative, all-encompassing fashion—The HANDBOOK OF ADVANCED BUSINESS VALUATION provides a new benchmark of advanced, contemporary discussions for investors and experienced business valuation practitioners. Valuation experts from PricewaterhouseCoopers, Ernst & Young, Willamette Management Associates, Arthur Andersen, American Appraisal Associates, and more combine their expertise in this well-written, thoughtful, and convincing reference—one with absolutely no close rival in the flourishing field of business valuation and security analysis.

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Part I Technical Topics
xxix
The Income Approach Estimating the Cost of Capital
xxxi
International Cost of Capital
21
Equity Risk Premiums
51
Discounts for Lack of MarketabilityEmpirical Evidence Related to PreIPO Pricing
77
Discounts Seen in Private Placements of Restricted Stock The Management Planning Inc LongTerm Study 19801996
91
Special Applications
111
S Corporations Premium or Discount?
113
Use of Alternative Equity Securities in the Capital Structure of ESOP Companies
229
Valuation for Ad Valorem Taxation
239
Economic Damages Use and Abuse of Business Valuation Concepts
261
Fair Value for Oppressed and Dissenting Shareholders
283
Fairness Opinions
297
Solvency Opinions
325
How Valuations Affect Transactions Psychological Powers of Financial Numbers
341
Special Issues Related to Valuations in Specific Industries
353

Blockage Discounts
133
The Valuation of Family Limited Partnerships
149
InProcess RD
167
Special Issues Related to SpecificPurpose Valuations
197
The Business Appraisers Role in Estate Planning
199
Valuation Issues Unique to ESOPs
211
Sports Team Valuation and Venue Feasibility
355
Valuing Automobile Dealerships
385
Valuing Radio Broadcasting Companies
401
Valuation of Emerging Growth Companies
425
Special Considerations in the Valuation of Closely Held Government Technology Service Firms
447
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Populāri fragmenti

203. lappuse - To examine any books, papers, records, or other data which may be relevant or material to such inquiry ; (2) To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
117. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
100. lappuse - The purpose of this Revenue Ruling is to outline and review in general the approach, methods and factors to be considered in valuing shares of the capital stock of closely held corporations for estate tax and gift tax purposes.
xiv. lappuse - Department of the Wharton School of Finance and Commerce of the University of Pennsylvania.
203. lappuse - For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability...
325. lappuse - ... insolvent" means — (A) with reference to an entity other than a partnership and a municipality, financial condition such that the sum of such entity's debts is greater than all of such entity's property, at a fair valuation...
132. lappuse - ... be submitted with the return. On the other hand, if the block of stock to be valued represents a controlling interest, either actual or effective, in a going business, the price at which other lots change hands may have little relation to its true value.
132. lappuse - If the executor can show that the block of stock to be valued is so large in relation to the actual sales on the existing market that it could not be liquidated in a reasonable time without depressing the market...
100. lappuse - restricted securities" means securities acquired directly or indirectly from the issuer thereof, or from an affiliate of such issuer, in a transaction or chain of transactions not involving any public offering or...
220. lappuse - Regulations 108) define fair market value, in effect, as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.

Par autoru (1999)

Robert F. Reilly and Robert P. Schweihs (chicago, IL) are managing directors of Willamette Management Associates. America's acknowledged business valuation experts, they hae written or co-written several bestselling books on the subject.

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