Description
Book SynopsisA workbook consisting of questions and exercises relating to Business Valuation Body of Knowledge: Exam Review and Professional Reference, 2nd Edition. The questions and exercises are the types that typically appear on accreditation exams.
Table of ContentsPreface.
Acknowledgments.
Basic Formulas.
Section One: Questions.
PART I: BUSINESS VALUATION ENGAGEMENT ENVIRONMENT.
Business Valuation Legal and Regulatory Environment.
Business Valuation Professional Environment.
Business Valuation Engagement.
Litigation Service Engagements.
PART II: TERMINOLOGY AND NOTATION.
International Glossary of Business Valuation Terms.
Notation System Used in This Book.
PART III: VALUATION APPROACHES AND METHODS.
Overview of Valuation Approaches and Methods.
Income Approach: Cost of Capital.
Income Approach: Discounting Method.
Income Approach: Capitalization Method.
Market Approach: Guideline Public Company Method.
Market Approach: Guideline Merger and Acquisition Method.
Prior Transactions, Offers, and Buy-Sell Agreements.
Adjusted Net Asset Method.
Excess Earnings Method.
Discounts and Premiums.
Reconciliation and Value Conclusion.
PART IV: ANALYSIS OF THE COMPANY.
Financial Statement Analysis.
Using Economic and Industry Data.
Site Visits and Interviews.
PART V: SUPPORTING DATA.
Sources of Supporting Data.
PART VI: VALUATIONS FOR SPECIFIC PURPOSES.
Tax-Related Valuations.
Employee Stock Ownership Plans.
Shareholder Buyouts and Disputes.
Marital Dissolutions.
Section 2: Answers.
PART I: Business Valuation Engagement Environment.
Business Valuation Legal and Regulatory Environment.
Business Valuation Professional Environment.
Business Valuation Engagement.
Litigation Service Engagements.
PART II: Terminology and Notation.
International Glossary of Business Valuation Terms.
Notation System Used in This Book.
PART III: VALUATION APPROACHES AND METHODS.
Overview of Valuation Approaches and Methods.
Income Approach: Cost of Capital.
Income Approach : Discounting Method.
Income Approach: Capitalization Method.
Market Approach: Guideline Public Company Method.
Market Approach : Guideline Merger and Acquisition Method.
Prior Transactions, Offers, and Buy-Sell Agreements.
Adjusted Net Asset Method.
Excess Earnings Method.
Discounts and Premiums.
Reconciliation and Value Conclusion.
PART IV: ANALYSIS OF THE COMPANY.
Financial Statement Analysis.
Using Economic and Industry Data.
Site Visits and Interviews.
PART V: SUPPORTING DATA.
Sources of Supporting Data.
PART VI: VALUATIONS FOR SPECIFIC PURPOSES.
Tax-related Valuations.
Employee Stock Ownership Plans.
Shareholder Buyouts and Disputes.
Marital Dissolutions.
CPE Self-Study Examination.
Index.
