LEADER 04765nam 2200625Ia 450 001 9910146409303321 005 20170815111138.0 010 $a0-470-48545-0 010 $a1-119-19753-8 010 $a1-282-36866-4 010 $a9786612368660 010 $a0-470-48544-2 035 $a(CKB)1000000000747715 035 $a(EBL)433889 035 $a(OCoLC)428132248 035 $a(SSID)ssj0000116360 035 $a(PQKBManifestationID)11874908 035 $a(PQKBTitleCode)TC0000116360 035 $a(PQKBWorkID)10035942 035 $a(PQKB)10939228 035 $a(MiAaPQ)EBC433889 035 $a(EXLCZ)991000000000747715 100 $a20090211d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aBusiness valuation discounts and premiums$b[electronic resource] /$fShannon P. Pratt 205 $a2nd ed. 210 $aHoboken, NJ $cWiley$dc2009 215 $a1 online resource (505 p.) 300 $aDescription based upon print version of record. 311 $a0-470-37148-X 320 $aIncludes bibliographical references and index. 327 $aBusiness Valuation: Discounts and Premiums, Second Edition; Contents; List of Exhibits; About the Author; About the Contributing Authors; Foreword; Preface; Acknowledgments; Chapter 1: Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied; Chapter 2: Minority Discounts and Control Premiums; Chapter 3: Empirical Data Regarding Minority Discounts and Control Premiums; Chapter 4: Minority Discounts and Control Premiums in the Courts; Chapter 5: Discounts for Lack of Marketability for Minority Interests: Concept and Evidence 327 $aChapter 6: Synopsis of Restricted Stock StudiesChapter 7: LiquiStat Database (Restricted Stocks, Options, Warrants, and Convertible Securities); Chapter 8: Blockage Discounts; Chapter 9: John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies-Complete Underlying Data; Chapter 10: Valuation Advisors Discount for Lack of Marketability Study; Chapter 11: Factors Affecting Discounts for Lack of Marketability for Minority Interests; Chapter 12: Discounts for Lack of Marketability for Controlling Interests 327 $aChapter 13: The Quantitative Marketability Discount Model: A Shareholder Level DCF ModelChapter 14: Marketability Discounts in the Courts-Minority Interests; Chapter 15: Marketability Discounts in the Courts-Controlling Interests; Chapter 16: Voting versus Nonvoting Stock; Chapter 17: Key Person Discounts and Premiums; Chapter 18: Discounts for Trapped-In Capital Gains Taxes; Chapter 19: Nonhomogeneous Assets (''Portfolio'') Discounts; Chapter 20: Discounts for Environmental, Litigation, and Other Contingent Liabilities 327 $aChapter 21: Discount Adjustments for Limited Partnership Interests and Other Asset Management EntitiesChapter 22: Adjusting Values for Differences in Size; Chapter 23: Discounts and Premiums in ESOP Valuations; Chapter 24: Discounts and Premiums in Divorce Disputes; Chapter 25: Discounts and Premiums in Corporate and Partnership Dissolution and Oppression Cases; Chapter 26: Discounts and Premiums in Fair Value for Financial Reporting; Chapter 27: Premium and Discount Issues in Undivided Interest Valuations; Chapter 28: Common Errors in Applying Discounts and Premiums; Appendix A: Bibliography 327 $aAppendix B: Data ResourcesAppendix C: How Much Can Marketability Affect Security Values?; Appendix D: Internal Revenue Service Revenue Ruling 77-287; Appendix E: Securities and Exchange Commission Rules 144 and 144A; Appendix F: Table of Cases; Index 330 $aLeading authority Shannon Pratt demystifies discounts and premiums in business valuation ""A must-read! Shannon Pratt continues to add to the business valuation body of knowledge."" -Jay Fishman, FASA There is often more money in dispute in determining the discounts and premiums in a business valuation than in arriving at the pre-discount value itself. Discounts and premiums affect not only the value of the company, but also play a crucial role in determining the risk involved, control issues, marketability, and contingent liability, to name a few. Approaching a business va 606 $aBusiness enterprises$xValuation 606 $aBusiness$xValuation 608 $aElectronic books. 615 0$aBusiness enterprises$xValuation. 615 0$aBusiness$xValuation. 676 $a658.15 700 $aPratt$b Shannon P$0116635 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910146409303321 996 $aBusiness valuation discounts and premiums$92198487 997 $aUNINA