The lawyer's business valuation handbook : understanding financial statements, appraisal reports, and expert testimony
A practical guide that helps lawyers and judges assess the qualifications of a business appraiser and the reliability of the information presented. It also helps them to work with valuation issues more efficiently and effectively.
Print Book, English, ©2000
Section of Family Law, General Practice, Solo and Small Firm Section, American Bar Association, Chicago, Ill., ©2000
xxxix, 472 pages : illustrations, forms ; 26 cm
9781570738296, 9780585378268, 1570738297, 0585378266
43978303
Foreword: tax law perspective / Ronad Aucutt
Foreword: family law perspective / James J. Podell
Foreword: corporate law perspective / Bruce L. Silverstein
Defining value in the relevant context : definitions and premises of value
Business appraisal professional credentials and standards
Admissibility and impact of expert business valuation evidence
Discovery rules for business valuation expert evidence
Alternative disoute resolution
Overview of accepted business valuation approaches, methods, and procedures
Financial statement terminology used in business appraisal
The income approach
The market approach
Asset-based approach
Goodwill and the excess earnings method
Rules of thumb
Discounts and premiums
Reconciliation of value indications
Financial statement adjustments
Comparative financial statement analysis
Economic and industry analysis
Valuations for federal tax matters
Marital dissolution valuations
Shareholder and partner disputes
Employee stock ownership plans
Medical practice valuation issues
Appendices