1.

Record Nr.

UNINA9910677595903321

Autore

Hood L. Paul, Jr., <1960->

Titolo

A reviewer's handbook to business valuation [[electronic resource] ] : practical guidance to the use and abuse of a business appraisal / / L. Paul Hood, Jr., Timothy R. Lee

Pubbl/distr/stampa

Hoboken, NJ, : Wiley, 2011

ISBN

1-119-20013-X

1-283-05264-4

9786613052643

1-118-02561-X

Edizione

[6th ed.]

Descrizione fisica

1 online resource (404 p.)

Altri autori (Persone)

LeeTimothy R

Disciplina

658.15

658.15/22

Soggetti

Business enterprises - Valuation

Corporations - Valuation

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

A Reviewer's Handbook to Business Valuation: Practical Guidance to the Use and Abuse of a Business Appraisal; Contents; Foreword; Preface; Highlights of This Book; Who Should Read This Book?; About the Book; Acknowledgments; PART I: Foundations: Valuing a Business; 1 Fundamental Concepts for Defining Value; Standard of Value; Level of Value; Premise of Value; Conclusion; 2 Defining the Engagement; The Importance of Defining the Engagement; Defining the Client; The First Call; The Subject Entity and Entity Type; Entity Distinctions and Entity Significance in the Valuation

State of Entity Organization or IncorporationPrincipal Business Location; Description of the Subject Interest; Purpose and Intended Use of the Valuation; Date of the Valuation; Scope of the Work Product; Summary Assignment Definition Table; The As-Of Date of the Appraisal and the Date of the Appraisal Report- Added Thoughts and Perspective; Conclusion; 3 Information Collection and Due Diligence; Importance of the Information Collection and Due Diligence Phase; Industry and Economic Considerations; Financial Information and Analysis; The



Management Interview; Preparation

Agenda of a Typical Management InterviewConclusion; 4 An Overview of Valuation Approaches; Recognized Valuation Approaches; Methodology and Level of Value, Direct and Indirect Methodology; 5 Valuation Approaches: The Cost Approach; The Cost Approach; Typical Adjustments in the Cost Approach (Using Tangible Net Asset Value Methods); To Tax Affect or Not; 6 The Income Approach to Value; Direct Capitalization and Discrete Projection Methods; Reconciliation of Income Methods to Market Methods; Typical Adjustments to the Income Statement; Adjustments That Correspond to Balance Sheet Treatments

Reconciling or Reclassifying Interim-Period Measures to Fiscal-Period MeasuresIncome Statement Adjustments and Considerations; Matching the Cost of Capital to the Benefit Stream; Developing the Cost of Capital; Summary Examples of Developing the Cost of Equity Capital; Growth Rate of Earnings/Net Cash Flow; Finishing the Direct Capitalization Equation; Developing the Single-Period Benefit (Ongoing Earnings and Ongoing Net Cash Flow) and Preparation for the Discounted Future Benefits Method; Example of a Single-Period Capitalization to Derive the Market Value of Total Invested Capital

The Discounted Future Benefits Method (DFB)Conclusion; 7 The Market Approach; Valuation Methods under the Market Approach; Rules of Thumb; Transactions Method; Guideline Public Company Method; The Fundamental Adjustment; Guideline Transactions Method; 8 Correlation of Value; Global Considerations in the Correlation Process; Examples of Correlating a Value Indication; Conclusion; 9 Valuation Discounts and Premiums; The Levels of Value Revisited; Perspective on the Control Premium; Control Premiums-Substance Over Form; Perspective on the Minority Interest Discount; Marketability Discounts

Conclusion

Sommario/riassunto

Thorough guidance and detailed analysis of the valuation business engagement  Discussing the practical aspects of business valuation that arise in the context of a tax valuation, this book provides you with detailed analysis of the valuation business engagement process. Detailed discussion is included of various cases outlining errors that appraisers have made in appraisal reports, as well as in-depth discussion of the current appraisal industry issues that are impacting tax valuations.Examines concepts and topics including level of value, the role of estate planners in the bus



2.

Record Nr.

UNINA9910956363603321

Autore

Abrahams John R

Titolo

Centrex or PBX : the impact of IP / / John R. Abrahams, Mauro Lollo

Pubbl/distr/stampa

Boston, : Artech House, c2003

ISBN

9781580536226

1580536220

Edizione

[1st ed.]

Descrizione fisica

1 online resource (174 p.)

Collana

Artech House telecommunications library

Altri autori (Persone)

LolloMauro

Disciplina

621.382/12

Soggetti

Internet telephony

Centrex telephone service

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Virtual PBX Service -- Integration with On-Premise Switches -- Multiple Centrex Systems -- Investment in Centrex Software -- Development of Internet Protocol Centrex -- Blurring the Boundaries -- Internet Protocol Centrex -- Interactive Communications over Internet Protocol -- Layer 3 and 4 Protocols -- IP Telephony --

Sommario/riassunto

Annotation The current trend for business telecommunications is to Internet protocol telephony, which integrates voice, video and data traffic. This new book offers guidance to those who have the responsibility to manage, design, and upgrade data networks to carry IP telephony. The book describes the IP-Centrex option of having the telephone company take responsibility for the service delivery.