LEADER 02575nam 2200409 450 001 9910812140303321 005 20210114141038.0 010 $a1-119-60600-4 010 $a1-119-60601-2 035 $a(CKB)4100000011402596 035 $a(MiAaPQ)EBC6317228 035 $a(CaSebORM)9781119605997 035 $a(EXLCZ)994100000011402596 100 $a20210114d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe art of business valuation $eaccurately valuing a small business /$fGregory R. Caruso 210 1$aHoboken, New Jersey :$cWiley,$d[2020] 210 4$dİ2020 215 $a1 online resource (435 pages) 300 $aIncludes index. 311 $a1-119-60599-7 330 $a"This book provides a comprehensive framework for small business valuation, with a specifc focus on topics and problems that confront valuators of smaller businesses as opposed to larger ones. Current valuation literature focuses on larger more complex businesses and business valuations, the small business market is relatively unaddressed. For example, larger businesses almost always have at least Reviewed Accrual Accounting statements as a starting point. What a blessing compared to smaller businesses that rarely have properly reviewed and updated financials. Yet no one has addressed the issues and solutions arising from having to work from less reliable data. This challenge impacts every part of the business valuation. In addition to showing how to work with lesser quality financials statements, this book will also examine: Is this a business or a job? How much research and work papers are enough to comply with standards (i.e., how much is there to know and write about a Burger King?) How to work from cash basis statements when businesses have large receivables and poor cutoffs? Market method or Income method? Must I provide an Opinion of value or can a Calculation suffice? How do we calculate personal goodwill? This book will address those challenges and others head-on and provide solutions to many unaddressed everyday problems encountered when valuing a small business."--$cProvided by publisher. 606 $aSmall business$xValuation 615 0$aSmall business$xValuation. 676 $a658.15 700 $aCaruso$b Gregory R.$01692713 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910812140303321 996 $aThe art of business valuation$94069995 997 $aUNINA