Business Valuation Discounts and Premiums by Shannon P. Pratt, ISBN 0471394483
The most frequently contested money issue in business valuation disputes relates to discounts and premiums. When a valuation is conducted, the three basic approaches are the income approach, the market approach, and the asset approach, and different discounts or premiums may be applicable, depending on the basic valuation approach used.
It is essential for every business appraiser to become well-versed in discounts and premiums, when they apply, and how to quantify them. In Business Valuation Discounts and Premiums, Shannon Pratt, one of the nation s leading business valuation consultants, brings together for the first time the collective wisdom and knowledge about all of the major business valuation discounts and premiums.
Clearly written and thorough, this book offers you guidance that applies to every major evaluation case you might face in any deal. You ll learn: The differences between " entity level" versus " shareholder level" discounts and premiumsHow the valuation approaches used affect the level of valueHow the standard of value affects discounts and premiumsWhat factors affect degree of controlStrategic merger and acquisition negotiations The conceptual basis for the discount or premium that appliesFactors affecting the magnitude of the discount or premiumThe empirical research results to support concept of portfolio discountsCourts treatment of the discount or premiumHow to determine acceptability or rejectionWhat legal mandates apply with regard to federal gift, estate, and income taxes; marital dissolutions; dissenting stockholder actions; corporate or partnership dissolution; employee stock ownership plans (ESOPs); bankruptcyreorganizations, and more
Most useful in this book are the many never-before-published new studies that provide real-world benchmarks that can be applied to your own cases.
Regulation, Deregulation, Reregulation: The Future of the Banking, Insurance, and Securities Industries by Alan Gart, ISBN 047158052X
Regulation, Deregulation, Reregulation This sweeping new work puts into historical perspective the changes that have taken place in the industry, so that financial professionals like you can learn from the errors and abuses of the past. It helps redefine these financial institutions in the face of new technologies and competitive threats posed by new industry players and helps prepare these institutions and yourself for the new financial challenges of the 21st century. With the help of case studies that act as important cautionary lessons, Regulation, Deregulation, Reregulation provides you with detailed, practical insight into the history, rise, decline, and possible recovery of each of the three major industry segments, including: Banks learn why so many banks have failed and who s to blame
how early warning signals can detect possible bank failure
why commercial banking has declined since WWII
whether consolidation and cost cutting can help save the industry&...
Regulation, Deregulation, Reregulation: The Future of the Banking, Insurance, and Securities Industries by Alan Gart, ISBN 047158052X
Discount suppliers > Regulation, Deregulation, Reregulation: The Future of the Banking, Insurance, and Securities Industries by Alan Gart, ISBN 047158052X
Liability for Products: English Law, French Law, and European Harmonization
The EU is active in attempting to harmonize the law of product liability and the sale of goods to consumers, with the aim of promoting fair competition, aiding the internal market, and protecting consumers. But how do the resulting laws relate to existing national laws of liability and compensation? This comparative work considers the French and English laws governing all those who may be liable for products: their producers, their suppliers, their users, and their regulators. It is a revealing case study in the harmonization of laws in Europe, in an area which cuts across the traditional boundaries of private law, public law, and criminal law.
Liability for Products: English Law, French Law, and European Harmonization
Discount suppliers > Liability for Products: English Law, French Law, and European Harmonization