Understanding business valuation : a practical guide to valuing small to medium sized businesses / by Gary R. Trugman
By: Trugman, Gary R.
Contributor(s): American Institute of Certified Public Accountants (AICPA).Publisher: New York : Wiley, 2017Edition: 5th ed.Description: xx, 1229 p. : ill.ISBN: 9781945498305.Subject(s): Valuations | Assets | SMEs | Small and medium enterprisesOnline resources: Download as an eBook
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Overview of business valuation -- Business valuation standards -- Getting started -- Valuation principles and theory -- Data gathering -- Data analysis -- Statistics for valuation and economic damages -- Developing forecasts for business valuations and economic damages -- The market approach - part I -- The market approach - part II -- The asset-based approach -- The income approach -- Discount and capitalization rates -- Premiums and discounts (valuation adjustments) - part I -- Premiums and discounts (valuation adjustments) - part II -- Revenue ruling 59-60 -- The valuation report -- Valuation of pass-through entities -- Valuation in financial reporting -- Valuating intangible assets - an overview -- Estate and gift valuations -- Divorce valuations -- Professional practice valuations -- Ownership disputes -- Other valuation assignments -- Economic damages -- My favorite court cases.
Provides a guide to SME business valuation using the asset-based approach also known as the cost approach, replacement cost approach or asset accumulation approach. Includes real world examples. An AICPA publication that is centred in the US environment.