Business Valuation and Federal Taxes

Author: David Laro
Publisher: John Wiley & Sons
ISBN: 1118023188
Format: PDF, Kindle
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Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference source and an introductory text for legal and valuation training." —Roger J. Grabowski, Duff & Phelps Corp. from the Foreword "[I]t is refreshing to see these two close observers of valuation issues collaborate on this intriguing volume. What the reader gets is something like a mural—depicting the life of a business appraisal from conception to preparation to the occasional ultimate use by a trier of fact." —Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword "This offering from Judge David Laro and Dr. Shannon Pratt fills in some persistent gaps in the business valuation literature, as well as a surprisingly fresh treatment of perennial themes." —John A. Bogdanski, Professor of LawLewis & Clark Law School, from the Foreword Straightforward guidance and perspective on business valuation from two of the nation's top authorities Written by Senior Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Federal Taxes, Second Edition provides a comprehensive overview of business valuation procedures. The new edition offers: Insightful perspectives of personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Timely coverage of FAS 157 and its many changes to penalties and sanctions affecting both taxpayers and appraisers Exploration of new court cases Presenting knowledge and guidance to those who perform valuations as well as those who are affected by them, Business Valuation and Federal Taxes, Second Edition is the essential guide to federal taxes and valuation, and specifically valuations relating to business interests.

Business Valuation and Taxes

Author: David Laro
Publisher: John Wiley & Sons
ISBN: 0471709956
Format: PDF, Mobi
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Disputes over valuation issues fill the court's dockets and forgood reason, fair market valuations are required frequently by thelaw. The authors believe that approximately 243 sections of theCode and several thousand references in the Regulations explicitlyrequire fair market value determination. Consequently, taxpayersfile an estimated 15 million tax returns each year reporting anevent involving a valuation related issue. It is no mystery,therefore, why valuation cases are ubiquitous. Today, valuation isan important and highly sophisticated process. Valuators needlegitimate guidance to perform their work. The objective of thisbook is to provide knowledge, and guidance to those who do thevaluations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from twoof the nation’s top authorities, Hon. David Laro and DrShannon Pratt. Insightful perspective and discussion on critical issues,procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon.David Laro and Dr. Shannon Pratt who express their unique andcritical views. The business valuer with everything from the basics to thesophisticated. From definitions to valuing complex businessinterests, what you need to know about business valuation. Everything from empirical market evidence to credible expertbusiness valuation testimony discussed and analyzed by the Hon.David Laro and Dr. Shannon Pratt.

Business Valuation and Federal Taxes Procedure Law and Perspective

Author: CTI Reviews
Publisher: Cram101 Textbook Reviews
ISBN: 1478403314
Format: PDF, Docs
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Facts101 is your complete guide to Business Valuation and Federal Taxes, Procedure, Law and Perspective. In this book, you will learn topics such as as those in your book plus much more. With key features such as key terms, people and places, Facts101 gives you all the information you need to prepare for your next exam. Our practice tests are specific to the textbook and we have designed tools to make the most of your limited study time.

Business Valuation Body of Knowledge Workbook

Author: Shannon P. Pratt
Publisher: John Wiley & Sons
ISBN: 0471432660
Format: PDF, Docs
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Sample exam questions and updated information on the latestdevelopments in the field for valuation candidates andprofessionals Includes questions and exercises that typically appear onaccreditation exams Covers the most frequently encountered errors on reports and inexaminations Reflects the latest business valuation developments,viewpoints, court case references, and data resources Contains hundreds of multiple-choice and true/false questions,short problems, and fill-in-the-blank questions Includes eight hours of CPE credit through a self-studyexamination A companion to Shannon Pratt’s Business Valuation Bodyof Knowledge, Second Edition or a stand-alone resource, theBusiness Valuation Body of Knowledge Workbook, SecondEdition keeps ABV, ASA, CBA, and CVA candidates and currentpractitioners up to speed on the latest developments in thisconstantly changing discipline. Order your copy today!

PPC s Guide to Business Valuations

Author: Jay E. Fishman
Publisher:
ISBN: 9780764619960
Format: PDF, ePub, Docs
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"Contains technical guidance and practice aids for performing business valuations, including engagement and representative letters, practice aids, worksheets, checklists, and drafting forms."

Financial Valuation Website

Author: James R. Hitchner
Publisher: John Wiley & Sons
ISBN: 1119312310
Format: PDF, Docs
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A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.

The Handbook of Advanced Business Valuation

Author: Robert F. Reilly
Publisher: McGraw Hill Professional
ISBN: 9780071379038
Format: PDF
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International cost of capital...blockage discounts . . . valuation issues unique to ESOPs...specific valuation issues for sports teams...capital structure in emerging growth companies...methods for calculating equity risk premiums...These days, understanding the complex issues in advanced business valuation requires a team of experts. The HANDBOOK OF ADVANCED BUSINESS VALUATION is your team of valuation experts—nationally recognized practitioners and legal minds from across the country who provide authoritative answers and innovative solutions to your most perplexing valuation questions. Structured in a user-friendly, general-to-specific arrangement, The HANDBOOK OF ADVANCED BUSINESS VALUATION represents a broad cross section of the latest conceptual thinking on the subject. Only in this thought-provoking volume will you find: Abstracts and interpretations of recent empirical studies in lack of marketability, blockage, and more; In-depth treatment of specialized valuation issues from many industries—including healthcare, technology, and sports franchises; Lucid, intuitive explanations of complex and esoteric procedures for intercompany transfer pricing analyses and ad valorem property tax appraisals. Like its predecessor volume VALUING A BUSINESS—which covered basic business valuation concepts and practices in authoritative, all-encompassing fashion—The HANDBOOK OF ADVANCED BUSINESS VALUATION provides a new benchmark of advanced, contemporary discussions for investors and experienced business valuation practitioners. Valuation experts from PricewaterhouseCoopers, Ernst & Young, Willamette Management Associates, Arthur Andersen, American Appraisal Associates, and more combine their expertise in this well-written, thoughtful, and convincing reference—one with absolutely no close rival in the flourishing field of business valuation and security analysis.

Cost of Capital

Author: Shannon P. Pratt
Publisher: John Wiley & Sons
ISBN: 0470944927
Format: PDF
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Praise for Fourth Edition of Cost of Capital Workbook and Technical Supplement "Pratt and Grabowski went the extra mile to supplement their magnum opus by providing this Workbook and Technical Supplement. As a finance professor for many years, I know from experience that students and teachers really value supplements to textbooks. It allows the teacher to help the student to review and apply what was presented in the text, and the PowerPoints are a great service to teachers in course preparation. The website provides various worksheets that show the inner workings of the models. I enthusiastically recommend the Workbook and Technical Supplement to finance professors and teachers and their students. —Daniel L. McConaughy, PhD, ASA, Professor of Finance, California State University, Northridge, Valuation Services, Crowe Horwath LLP "The Workbook and Technical Supplement provides a detailed tutorial on understanding and executing the theoretical concepts explained in the Fourth Edition. This supplement is three books in one. Part One is a step-by-step tutorial on estimating certain key components of the cost of equity capital. Part Two provides a bridge between the theory and some practical applications, such as estimating the cost of capital for real property. Parts Three and Four allow the readers to test their comprehension of the concepts and identify areas for a review. It is almost as good as having Professors Pratt and Grabowski looking over your shoulder to ensure that one is both comprehending and correctly implementing the complex concepts.." —Ashok Abbott, PhD, Associate Professor of Finance, College of Business & Economics, West Virginia University "This text provides the most comprehensive coverage of cost of capital issues that I have seen to date. Messrs. Pratt and Grabowski have created a very accessible and lucid treatment of what most would consider an opaque subject. The Fourth Edition is especially important for its new topics as well as expanded coverage of concepts from earlier editions. Of particular interest is the review of the extreme market conditions during the 2008–2009 crisis and the effect that the unprecedented volatility had on traditional cost of capital models. For years, Pratt and Grabowski's research has informed the business valuation curriculum of the American Society of Appraisers. This book will be added to our reading list, and thousands of students worldwide will benefit from the state?of?the?art content of the Fourth Edition and the companion Workbook and Technical Supplement. Furthermore, Cost of Capital, Fourth Edition should be a mandatory part of every valuation practitioner's library. If you buy this book, you can expect it to become well worn and remain on your desk within arm's length until the publication of the Fifth Edition." —John Barton, ASA, CPA, Chairman, Business Valuation Committee, ASA "Cost of capital is so much more complex than it used to be. With so many additional considerations regarding each variable of the cost of capital formula, this book is a must for anyone that needs to understand or develop a discount rate. Even the most experienced practitioner will benefit from the outstanding work of Pratt and Grabowski. This book has to become part of your library." —Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS, President, Trugman Valuation Associates, Inc.