Business Valuation Body of Knowledge Workbook

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.