Cargando…
Financial Valuation
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Somerset :
John Wiley & Sons, Incorporated,
2016.
|
| Edición: | 4th ed. |
| Colección: | Wiley Finance Ser.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Praise; Title Page; Copyright; Dedication; Preface; About the Editor; About the Authors; Acknowledgments; Chapter 1 Introduction to Financial Valuation; Who Values Businesses?; Purpose of a Valuation; Professional Valuation Organizations; Standards of Value; Premisel of Value; Principles of Appraisal Practice; Dates; Approaches to Value; Valuation Procedures; Summary; Addendum 1-Valuation Checklist/Ready Reference (Revenue Ruling 59-60); Addendum 2-International Glossary of Business Valuation Terms
- Addendum 3-AICPA Glossary of Additional Terms, Statements on Standards for Valuation Services VS Section 100Notes; Chapter 2 Standards of Value; Introduction; How the Standard of Value can Affect the Final "Number"; Premises of Value; Common Standards of Value; Common Operational Premises Underlying the Standard of Value; Application of Specific Standards of Value; Fair Value in Shareholder Dissent and Oppression; Control Premiums; Immediately Before; Unless Exclusion would be Inequitable; Extraordinary Circumstances; Current and Customary Techniques; Standard of Value in Divorce
- Fair Value in Financial AccountingMeasurement; Conclusion; Notes; Chapter 3 Research and Its Presentation; Obtaining Internal Information; External Sources of Data; Research Techniques and Planning the Search; Information Sources: Business Financial Databases; Economic Research; Selected Sources of Economic Information; Industry Research; Selected Sources of Industry Information; Guideline Public Company and Guideline Company Transactions Research; Sources for Guideline Public Company Data; Guideline Company Transactions Databases; Presenting Research in a Report; Cost of Capital Research
- Other Sources of InformationSummary; Chapter 4 Financial Statement and Company Risk Analysis; Historical Financial Statement Analysis; Length of Financial History to be Used; Spreading Financial Statements in Columnar Format; Adjustments to Financial Statements; Normalization of Historical Financial Statements; Unusual, Nonrecurring, and Extraordinary Items; Nonoperating Items; Changes in Accounting Principle; Nonconformance with GAAP; Tax-Affecting the Earnings of Subchapter S Corporations and Other Adjustments; Degree of Ownership Interest; Normalization Adjustments
- Common Sizing Normalized Financial StatementsRatio Analysis (Quantitative Analysis); Comparative Analysis; Risk Analysis (Qualitative Analysis); Macroenvironmental Analysis; Addendum 1-Commonly used Financial Ratios: Application to Ale's Distributing; Notes; Chapter 5 Income Approach; Fundamental Theory; Basics of Income Approach-"A Fraction"; Income Approach Methodologies; Normalization Process; Adjustments for Ownership Characteristics; Adjustments for GAAP Departures and Extraordinary, Nonrecurring, and/or Unusual Items