Pratt Business Valuation Discounts and Premiums

2. Auflage 2009
ISBN: 978-0-470-48544-6
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 512 Seiten, E-Book

Leading authority Shannon Pratt demystifies discounts andpremiums in business valuation
"A must-read! Shannon Pratt continues to add to the businessvaluation body of knowledge."
-Jay Fishman, FASA
There is often more money in dispute in determining thediscounts and premiums in a business valuation than in arriving atthe pre-discount value itself. Discounts and premiums affect notonly the value of the company, but also play a crucial role indetermining the risk involved, control issues, marketability, andcontingent liability, to name a few. Approaching a businessvaluation without a thorough understanding of all the ins and outsof discounts and premiums can cause a deal to topple like a houseof cards.
Business guru Shannon Pratt's critically acclaimed BusinessValuation: Discounts and Premiums, Second Edition compiles all thekey information practitioners need to successfully and accuratelydetermine discounts and premiums in business valuation.
Thoroughly updated throughout, this must-have tool of the tradefor business appraisers, accountants, attorneys, and businessowners now includes:
* New database chapters that help quantify the discount for lackof marketability
* Analysis of the most comprehensive database, with over 5,000entries on transactions in minority interests in private companystocks prior to an IPO
* Scores of valuable court case citations
* Court cases covering divorces, gift, estate, income taxes,bankruptcies, corporate and partnership dissolutions, andESOPs
* Many new, never-before-published studies providing real-worldbenchmarks that can be applied to the practitioner's own cases
Learn how to master the complex issues of business valuation andcapitalize on the numerous uses for discounts and premiums with thehelp of the most recognized authority on business valuation,Shannon Pratt.

Autoren/Hrsg.

Pratt, Shannon P.

Über Autor(innen)

Shannon P. Pratt, CFA, FASA, MCBA, CM&AA, is theChairman and CEO of Shannon Pratt Valuations, Inc., a premierbusiness valuation firm, and is the founder and Editor Emeritus ofBusiness Valuation Resources, LLC. Over a distinguished career ofclose to four decades, he has performed valuation engagements forM&A, ESOPs, gift and estate taxation, marital dissolution,shareholder oppression and dissent, and numerous other purposes. Hehas conducted many fairness and solvency opinions, has testified ina wide variety of federal and state courts across the country, andfrequently participates in arbitration and mediation proceedings.Dr. Pratt is one of the most successful and respected authors inhis field.
He is the author or coauthor of several industry standards,including The Market Approach to Valuing Businesses, Standardsof Value, Business Valuation and Taxes, Cost of Capital, BusinessValuation Body of Knowledge, all published by Wiley, as well asPPC's Guide to Business Valuation, Valuing a Business: TheAnalysis and Appraisal of Closely Held Companies, Valuing SmallBusinesses and Professional Practices, and The Lawyer's BusinessValuation Handbook.