Review
"This book contains chapters on other discounts the up until now we have only seen brief discussions on in the literature: Voting versus non–voting stock; key person discounts; discounts for trapped–in capital gains taxes; blockage discounts; non–homogenous assets (portfolio) discounts; and discounts for the environmental, litigation and other contingent liabilities. The final chapter entitled "Common Errors in Applying Discounts and Premiums" is a must for all of us when we perform a final review on our analysis and reports." ––Linda B. Trugman (National Litigation Consultants Review, Dec 01)
--This text refers to an out of print or unavailable edition of this title.
Product Description
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.