1 option
Shannon Pratt's the Lawyer's Business Valuation Handbook : Understanding Financial Statements, Appraisal Reports, and Expert Testimony, Third Edition.
- Format:
- Book
- Author/Creator:
- Pratt, Shannon P.
- Language:
- English
- Subjects (All):
- Corporations--Valuation--Law and legislation--United States.
- Corporations.
- Appraisers--Legal status, laws, etc--United States.
- Appraisers.
- Evidence, Expert--United States.
- Evidence, Expert.
- Physical Description:
- 1 online resource (872 pages)
- Edition:
- 1st ed.
- Place of Publication:
- Cleveland : American Bar Association, 2024.
- La Vergne : American Bar Association, 2025.
- Summary:
- This book serves as an exhaustive guide to business valuation, covering various approaches, methods, and procedures used in appraising business value. It delves into defining value in different contexts and explores standards such as fair market value, fair value, and investment value. The book provides detailed insights into financial statement terminology, valuation approaches including income, market, and asset-based methods, and discusses the application of discount rates. Additionally, it addresses topics like personal and enterprise goodwill, reasonable compensation, and the impact of financial statement adjustments. Aimed at legal professionals, appraisers, and financial analysts, the book emphasizes the integration of legal statutes and practical valuation methods to ensure accurate business appraisals. Generated by AI.
- Contents:
- Defining value in the relevant context : definitions of value
- Value to whom? levels and premises of value
- Overview of business valuation approaches, methods, and procedures
- Financial statement terminology used in business appraisal
- The income approach
- The market approach
- The asset-based approach
- The excess earnings method
- Rules of thumb
- Personal versus enterprise goodwill
- Reasonable compensation
- Financial statement adjustments
- Comparative financial statement analysis
- Economic and industry analysis
- Discounts and premiums
- Reconciliation of value indications
- Valuations for federal tax matters
- Shareholder and partner disputes
- Marital dissolution valuations
- Fair value for financial reporting
- Employee stock ownership plans
- Valuing professional practices and small service businesses
- Valuing S corporations and other pass-through entities
- Valuation reports
- Checklist for reviewing a business valuation report
- Admissibility and impact of expert business valuation evidence
- Discovery and the business valuation expert
- Buy-sell agreements
- Alternative dispute resolution
- Business valuation standards and credentials
- Cross-examining a business valuation expert.
- Notes:
- Title from eBook information screen..
- Description based on publisher supplied metadata and other sources.
- Part of the metadata in this record was created by AI, based on the text of the resource.
- ISBN:
- 9781639055135
- 1639055134
- OCLC:
- 1467879714
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.