Business Valuation Body of Knowledge

Preface.
Acknowledgments.
Listing of References and Reference Abbreviations.
PART I. BUSINESS VALUATION ENGAGEMENT ENVIRONMENT.
Chapter 1. Business Valuation Legal and Regulatory Environment.
Chapter 2. Business Valuation Professional Environment.
Chapter 3. Business Valuation Engagement.
Chapter 4. Litigation Service Engagements.
PART II. TERMINOLOGY AND NOTATION.
Chapter 5. International Glossary of Business Valuation Terms.
Chapter 6. Notation Systems Used in This Book.
PART III. VALUATION APPROACHES AND METHODS.
Chapter 7. Overview of Valuation Approaches and Methods.
Chapter 8. Income Approach: Cost of Capital.
Chapter 9. Income Approach: Discounting Method.
Chapter 10. Income Approach: Capitalization Method.
Chapter 11. Market Approach: Guideline Public Company Method.
Chapter 12. Market Approach: Guideline Merger and Acquisition Method.
Chapter 13. Prior Transactions, Offers, and Buy-Sell Agreements.
Chapter 14. Adjusted (Net) Asset Method.
Chapter 15 . Excess Earnings Method.
Chapter 16. Discounts and Premiums.
Chapter 17. Reconciliation and Value Conclusion.
PART IV. ANALYSIS OF THE COMPANY.
Chapter 18. Financial Statement Analysis.
Chapter 19. Using Economic and Industry Data.
Chapter 20. Site Visits and Interviews.
PART V. SUPPORTING DATA.
Chapter 21. Sources of Supporting Data.
PART VI. SAMPLE CASE.
Chapter 22. Sample Case: Shannon's Bull Market.
PART VII. VALUATIONS FOR SPECIFIC PURPOSES.
Chapter 23. Tax-Related Valuations.
Chapter 24. Employee Stock Ownership Plans (ESOPs).
Chapter 25. Shareholder Buyouts and Disputes.
Chapter 26. Marital Dissolutions.
Appendix A: Bibliography of Reference Sources.
Appendix B: Federal Rule of Civil Procedure 26: General Provisions Governing Discovery; Duty of Disclosure.
Self-Study CPE Examination.
Index.

Dr. Shannon P. Pratt is a founder and managing director of Willamette Management Associates, the managing owner of Business Valuation Resources, LLC, and a member of the board of directors of Paulson Capital Corp. He holds a doctorate in business administration from Indiana University.