The Art of Business Valuation: Accurately Valuing a Small Business

ISBN-13: 9781119605997 / Angielski / Twarda / 2020 / 432 str.

Gregory R. Caruso

Spis treści

Foreword viiPreface ixAcknowledgments xvChapter 1 What is My Business Worth? 1Chapter 2 Valuation Basics 3Chapter 3 Why is Valuing Small Businesses Different from Valuing Larger Businesses? 29Chapter 4 Assessing the Subject Company 37Chapter 5 Normalization of Cash Flows 81Chapter 6 Market Approaches 107Chapter 7 Asset Approaches 145Chapter 8 Income Approaches 157Chapter 9 Valuing Partial Interests in a Business 221Chapter 10 Goodwill and the Small Business 255Chapter 11 Accounting Issues with Small and Very Small Businesses 265Chapter 12 Details for Business Valuators 301Chapter 13 Assisting the Small Business Buyer or Seller 317Chapter 14 How to Review a Business Valuation 369Chapter 15 Final Thought 397About the Website 399Index 401

O autorze

GREGORY R. CARUSO, JD, CPA, CVA, is a Partner at Harvest Business, LLC. He has been a business valuator, real estate broker, business broker, transactional attorney, and business owner. For 20 years he has provided business brokerage and business valuation services. He is Editor in Chief of "Around the Valuation World," the NACVA's monthly continuing education webinar.