Written by Shannon Pratt, the recognized authority on business valuation, the Second Edition of this essential guide helps business appraisers and accountants master complex issues and exploit the numerous uses for discounts and premiums to their utmost. Business Valuation Discounts and Premiums is a comprehensive presentation of the conceptual bases and empirical evidence to quantify all manner of business valuation discounts and premiums. The new edition compiles all the key information needed to successfully and accurately determine discounts and premiums in business valuations.
Written by Shannon Pratt, the recognized authority on business valuation, the Second Edition of this essential guide helps business appraisers and accountants master complex issues and exploit the numerous uses for discounts and premiums to their utmost. Business Valuation Discounts and Premiums is a comprehensive presentation of the conceptual bases and empirical evidence to quantify all manner of business valuation discounts and premiums. The new edition compiles all the key information needed to successfully and accurately determine discounts and premiums in business valuations.
SHANNON P. PRATT, CFA, FASA, MCBA, CM&AA, is the Chairman and CEO of Shannon Pratt Valuations, Inc., a premier business valuation firm, and is the founder and Editor Emeritus of Business Valuation Resources, LLC. Over a distinguished career of close to four decades, he has performed valuation engagements for M&A, ESOPs, gift and estate taxation, marital dissolution, shareholder oppression and dissent, and numerous other purposes. He has conducted many fairness and solvency opinions, has testified in a wide variety of federal and state courts across the country, and frequently participates in arbitration and mediation proceedings. Dr. Pratt is one of the most successful and respected authors in his field. He is the author or coauthor of several industry standards, including The Market Approach to Valuing Businesses, Standards of Value, Business Valuation and Taxes, Cost of Capital, Business Valuation Body of Knowledge , all published by Wiley, as well as PPC's Guide to Business Valuation, Valuing a Business: The Analysis and Appraisal of Closely Held Companies, Valuing Small Businesses and Professional Practices, and The Lawyer's Business Valuation Handbook.
Inhaltsangabe
List of Exhibits. About the Author. About the Contributing Authors. Foreword. Preface. Acknowledgments. 1 Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied. 2 Minority Discounts and Control Premiums. 3 Empirical Data Regarding Minority Discounts and Control Premiums. 4 Minority Discounts and Control Premiums in the Courts. 5 Discounts for Lack of Marketability for Minority Interests: Concept and Evidence. 6 Synopsis of Restricted Stock Studies. 7 LiquiStat Database (Restricted Stocks, Options, Warrants, and Convertible Securities). 8 Blockage Discounts. 9 John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies--Complete Underlying Data. 10 Valuation Advisors Discount for Lack of Marketability Study. 11 Factors Affecting Discounts for Lack of Marketability for Minority Interests. 12 Discounts for Lack of Marketability for Controlling Interests. 13 The Quantitative Marketability Discount Model: A Shareholder Level DCF Model. 14 Marketability Discounts in the Courts--Minority Interests. 15 Marketability Discounts in the Courts--Controlling Interests. 16 Voting versus Nonvoting Stock. 17 Key Person Discounts and Premiums. 18 Discounts for Trapped-In Capital Gains Taxes. 19 Nonhomogeneous Assets ("Portfolio") Discounts. 20 Discounts for Environmental, Litigation, and Other Contingent Liabilities. 21 Discount Adjustments for Limited Partnership Interests and Other Asset Management Entities. 22 Adjusting Values for Differences in Size. 23 Discounts and Premiums in Esop Valuations. 24 Discounts and Premiums In Divorce Disputes. 25 Discounts and Premiums In Corporate and Partnership Dissolution and Oppression Cases. 26 Discounts and Premiums in Fair Value for Financial Reporting. 27 Premium and Discount Issues in Undivided Interest Valuations. 28 Common Errors in Applying Discounts and Premiums. Appendix A Bibliography. Appendix B Data Resources. Appendix C How Much Can Marketability Affect Security Values? Appendix D Internal Revenue Service Revenue Ruling 77-287. Appendix E Securities and Exchange Commission Rules 144 and 144A. Appendix F Table of Cases. Index.
List of Exhibits. About the Author. About the Contributing Authors. Foreword. Preface. Acknowledgments. 1 Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied. 2 Minority Discounts and Control Premiums. 3 Empirical Data Regarding Minority Discounts and Control Premiums. 4 Minority Discounts and Control Premiums in the Courts. 5 Discounts for Lack of Marketability for Minority Interests: Concept and Evidence. 6 Synopsis of Restricted Stock Studies. 7 LiquiStat Database (Restricted Stocks, Options, Warrants, and Convertible Securities). 8 Blockage Discounts. 9 John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies--Complete Underlying Data. 10 Valuation Advisors Discount for Lack of Marketability Study. 11 Factors Affecting Discounts for Lack of Marketability for Minority Interests. 12 Discounts for Lack of Marketability for Controlling Interests. 13 The Quantitative Marketability Discount Model: A Shareholder Level DCF Model. 14 Marketability Discounts in the Courts--Minority Interests. 15 Marketability Discounts in the Courts--Controlling Interests. 16 Voting versus Nonvoting Stock. 17 Key Person Discounts and Premiums. 18 Discounts for Trapped-In Capital Gains Taxes. 19 Nonhomogeneous Assets ("Portfolio") Discounts. 20 Discounts for Environmental, Litigation, and Other Contingent Liabilities. 21 Discount Adjustments for Limited Partnership Interests and Other Asset Management Entities. 22 Adjusting Values for Differences in Size. 23 Discounts and Premiums in Esop Valuations. 24 Discounts and Premiums In Divorce Disputes. 25 Discounts and Premiums In Corporate and Partnership Dissolution and Oppression Cases. 26 Discounts and Premiums in Fair Value for Financial Reporting. 27 Premium and Discount Issues in Undivided Interest Valuations. 28 Common Errors in Applying Discounts and Premiums. Appendix A Bibliography. Appendix B Data Resources. Appendix C How Much Can Marketability Affect Security Values? Appendix D Internal Revenue Service Revenue Ruling 77-287. Appendix E Securities and Exchange Commission Rules 144 and 144A. Appendix F Table of Cases. Index.
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