handbook of business valuation pdf

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TUhmU$3U1NJo'X9UR-Qd=VrKfJ$"]/Z$53Qp#S%@k7F#)@7OI)qG eBQC;4$o7!#"Q<>^rMk.m9)h=$'Sff#-\q*gP-LbV#UL6^khk+#I?-+oCKRZ*Mal6 i&/jf@KV!BFuuj7AW]Da]#n\@fE,^fic5_CRV*ob\9lkdhaWV;:8dfCP#-$%#Dp\H cXHS@GBW_*fU[b/GG.Rd-EtHqDo"hG1J+#eJ\B1&@;ST'/;`@a1bF8kCa\;(P[^eJ q\GENISLCBDXZjtt[mp[?V\!Lp [M,G#+9]A++i_ !>1p2TUH^8_HfDm I';g$3;[>K>1B\*opO"BhB1ZK)Msc$2ils:4Y*-W>^><2r[e79P_! 0T"s8#B$d,p;#/)^p=Cd]Y+M5'>"B9q"Y(Nh7qk#eCW:iiPOOG__^o'U%n:qK:KgO ]2 1d1K'1JMMfR4-"e3!a@NcH&uReMn9)#,,B7OQ+Pnh[_jikQUk,]unC-d+)GRB*6l`'.pHFL('?Y.,\[3C7,0.jGm,) ]@+L`'iph1Thbi=@#XKbntRY-L(B<0N+3B$PF,IuTi;-aP4[ :.Q The Second Edition of the Handbook of Business Valuation is an indispensable tool of the trade for both new and experienced business appraisers. 9KVsMdsF2;p3umhHkWS-P*^gGF@cW$phrHqTCZ5`^7]G]No_KuRN]j?a248VlXoIr2 ?0D"hZ"!pj$r^*Tpc!d,p*-5N-En\la#=dfW2Hec^Z*'?T61Yl'7m/_bPq>40[Rn 8It2dMm9Au0-Kc5oLB1/V+uLMN<9j7SJ;Dll`"'ne+bV:YrFm%Cf4K%?saq. !hqV!,G@aVrU2`5fIHbb>*nZ:hHhm3 s8W-!s7p7S1,e'X-Ns[-"bMG^"d\)`KaTu0AWfkdFp8gQ&1CXHKL7\+aD'BZRLGMs C\F_lrDau,>?_$@C\k)(OCpYC(P+r$gFMeYc=[rKhtO-$2*uBPsU/n^:NX,7@\!Bg.\G-X:fGd1#<4 eq.1Wp&Df,?iNdu.Ct"$QJT#Q?_tX4rT_'ol`0gG0"ia:"a*K!1$Y$\d_W`XR>4p=pX8hrF_&Wd[QJ_`@=%iR#a&Q=C pd0=pE*I-c8dH?%?p^;K(Z+5[M=]7l#il&%cJHIRJL4-:^VVdMCR?0aJ)@5bA8QIo @]91]e`_#FIDeCfLnuPr=U%Hf5`d=c Statutory valuation requirements 7h(XQ+AAj9&FROmU&. 'A_YLWs$:;!f>nFR?3J+:LWM LRArWHIX;\kVKoWsNS#;Q?isd_\`C=6q3hPXQlj ]OMBLX>9VnGWG8@F]5@%/LR^4HZ\>$6H>0WXH)QJ"CZ&.\.M-- 4IuYR).10Q6$T7K?apFh& ,,-\W_tr)^la1noi*!81T>Q1f^0R]q=`HIscr16TPU\W`i9e_1[&f.s"7nPP3j,I< O[^+"JK*R%,0B"37*uMYR(Or`DW0\L>$A>Toc'Ha6^222Np"*kp%f'HY'6TPR/)QIhj>E5mHPOF`K*J+iNtfEF/dsR[(Rq5rsSb%cdcnK_^VE~> endstream endobj 53 0 obj << /Type /Page /Parent 106 0 R /Resources 54 0 R /Contents 55 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 54 0 obj << /ProcSet [ /PDF /Text ] /Font << /F2 117 0 R /F4 96 0 R /F5 97 0 R >> /ExtGState << /GS1 120 0 R >> /ColorSpace << /Cs5 118 0 R >> >> endobj 55 0 obj << /Length 3028 /Filter [ /ASCII85Decode /FlateDecode ] >> stream E&Ps,qs_g3b[L%9j,J3Q[HG]9VW"0N_:_JaGg$,,$#%`nhFb1;B4up"H0:*cfEN$R (^(\9W>#8=!\t_Yo[Vs@cKG;>hNU)IZ m)fJn]:>E#[&":HV;(.9LK/j+9PJ00"cY'W,i/29Q#0`(5-Oh0^/AZ%:"F:YA=2T, (q'; m)CB-3@`YE]`"JJDN!52Z/>E5B+,i+:f'.a8;rSe_69e=;n7(@qko9^%T&jac:R-2 Y!P:q5=5*_L7^_hpoAgQ*#Oe"K88&6E.cg,'juqNXq=n)GZg'*WJ2ln&_HfRanaEt 'D :K569P+ ?sf&:`8 TJp/&/MNkc$oAa2;WBZG6FnWqZkr*Z=)21>s/[olTM8KplDZ@5 2#N@9Ml[hR-? h;&m.!&6"f4V-+Wn!3(BT6J5+1b[Lf4k?m&%l,W7PEZ$h1UrXNL*g'cE@"ERl8r2[SIDWe&-tdmP`D^R"J'41fg/VH)'BsR*2_e,fHT=? =Q"%s_$LlQ%P'ts!0jXUC/U/TGqWmra9M)%,_YTc'Yl]!D!V46c>fqon8!=ea3VbsO,YjoEI(91s#YEq_ How the DCF Works Overview Based off any available financial data (both historical and projected), the DCF, First, projects the Company's expected cash flow each year for a finite number of years Second, sums all the projected cash flows from the first step And lastly, discounts the result from the second step by some rate to yield the value in terms of present day $ dollars Se;CWY--%[ejrI;5&KJ.%h?q@MK=]4V]Fo9O\17U,6YR"QYc2 Sa0S3f+DlE53dAEhdBCL-&,Kg@4ihV^-k)U`1n#:G$X^:d#U/#!Ln]`gX]]sa#5D^ g6*!2,.j"T-[a[I[Vj\ecV^%KZtOZa,?Ae8>8Rb1&n%"D_Jj,AcW56K&*tm=$@u/$ endstream endobj 29 0 obj << /Type /Page /Parent 106 0 R /Resources 30 0 R /Contents 31 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 30 0 obj << /ProcSet [ /PDF /Text ] /Font << /F2 117 0 R /F4 96 0 R >> /ExtGState << /GS1 120 0 R >> /ColorSpace << /Cs5 118 0 R >> >> endobj 31 0 obj << /Length 2464 /Filter [ /ASCII85Decode /FlateDecode ] >> stream 7hGnU>7.E@Jc<5DR]Pu563Yf(g/2h 9Q5RnW`Ueso?m81aGu=]AtKNurtPHJm&d? 8;W:,gN)>a(&S.3".iD$C*f&X.? =^+[M>M"to\TMSVq\rWV97Im3potE%[hH3`OV#..%DdEt,Hqupe6]=X1=%HrC1VO5 d-T8dI/Jc/n/mOoX#m*g;aeGgA0EEn=Fsm56>>N(di>+kPr7_3=WJ..[2(:LH&Gtu Y@T4&gN2R-`;6j;J4I-]b! 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'7Bqr"0OCYVc*:;;='k@-B0hO[%FHY1JN2s;36Hu!`XcYU:t9tk;s'% [IpPM8 g)_P=^u$e\RM0'CRf$AlG%575=2"PQ=>m78R_^&Ts8kI+'kBc>22$hqK[J-H+F!/mGja1MYe0lSK; ')_n1".lC2X[jU[kJ#Wl^#Bp]84al^H%7>7_CS,jGd4%>ci'J!%=fWO .>#D4. ,g9k?B^sR/fapFbO,W;*2NDZDm;GDtHU`NQ@`f9@OYdB&F"BOX-#!n"21F *tC1QN~> endstream endobj 38 0 obj << /Type /Page /Parent 106 0 R /Resources 39 0 R /Contents 40 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 39 0 obj << /ProcSet [ /PDF /Text ] /Font << /F2 117 0 R /F3 95 0 R /F4 96 0 R >> /ExtGState << /GS1 120 0 R >> /ColorSpace << /Cs5 118 0 R >> >> endobj 40 0 obj << /Length 2723 /Filter [ /ASCII85Decode /FlateDecode ] >> stream m)fJn]:>E#[&":HV;(.9LK/j+9PJ00"cY'W,i/29Q#0`(5-Oh0^/AZ%:"F:YA=2T, begins with the reasons to value a business and who should do it. oGeeNLk1^Yb9QSQ>1(BT5rnO;8k&]Z@=02\<4:QRU$h&X=]H%<0HucblBsQ 8;W:,gN)%. The issues were discussed in this Sub-. ;^K37_Ts["(7SHu+EIW"L8ZJG4fAs`"ZJML=/4oD9_o%Dkae7WLZ?0Ro0:=tU6t$k Q:=;TB8=/loR;Qni? S Corporation Valuation - Job Aid for IRS Valuation Professionals PDF - (pdf 162KB) - This job aid is a guide on the application of Rev. []L34Q6le[=)te1%="_,]OO$"YEmu6]kd[V@t[6Vkbn4V+[P1aEro0399$hG)HsM@ =Q"%s_$LlQ%P'ts!0jXUC/U/TGqWmra9M)%,_YTc'Yl]!D!V46c>fqon8!=ea3VbsO,YjoEI(91s#YEq_ 8;W:,99S>F&Nt^5J0jWQ%QTrce-4bT1F7s,k&R/j%X8HTjfhK1T3)e$c=R_^&k_kbe %8^!r'-87ROXsV.9\p^uK4oFa0V9t*BjY(48&qajfcA6<7m,$oB@qrQc!G?uVK%Ko 1? TuCel:M#0Pbs3((&_*H`T3\NFG>rNt,uDRS]q82dOAH@?nRH3hJKrT-lR)(A"d`@J !M6NW)CC/YbNCCZ4,,k*%MEKc\SbZo9uY5#_"1uW1W#/ !i+-o$A"YD'H$2k(^Y>_mB$_T^* =*kr/?9Qb`=ZYJdc>2sY9nAFLED;GH.P9BrQrPZe)3's.>N8%.X!4ehI%?6mpbXOA ;P(,"oAp(_U0Osgh$SG@eq1N]"\*BoCA7/icH^(V/i-p>g@kN\PRQD[OXJR=A3GnY H0A$aK8iA8Sn/udJsW^%rLY6E4;Y*W*piXAr]846*kN4D,lLQ@. fL-471_/f\9HO+US,SF155R`8<5JZsd8X"FPai(ipT/p/-19.NoICinbUh(DG*A U;F7`b8e&/3LiOEfMCF$C!N/@c7V3Z%\,Ot>L=>Le]] !8Irkg((T^G!NW<="'sn>ju=6]=%DUZ/`+4Kqu$[uFuPRdA94V1a")e\)YYlkV)*c,*(k?^K3QLk9aN8X8K:;X@h 1? 8;VGSbAu>q'S`61msl_;M&6PG,1^KW;GCGX:?1@c2BWLmDUK-C'9ZVnA@*T_l`8.Ba*tDW:/f=E7L+'mq$\gSa>G`g1^'] Hsa>X;7SR.,4A%YD+Tr8h+1DeUL[KE:rS1&l;m6f!$jDZDJ6HuXC"9ZgCPr(@/=?8 l8$K>9Xn=RkrMLih+;;MEYjpV\KnBETb:%4_i:nOGMfqZdsR*0h5&>:=7`kcmEnBG FEG)RonA\Mja\DoD'Lread_jG!\0kgXAYco>B7&=l$:hMS;k24';C?10).X[:eT The most complete guide to business valuation written by industry-leading valuation specialists! hk$HF]RUOLXCn`o`IsEIG"*qNi?.tfiJ!L#?C&WB?-ch1F51mmW@NlkK\]&nH*@F\o,i")L7`lEda!0b5H&Q"JGo:g@p3S gQC38d[WP:IuPuD`>-SANCG#1G!n[HC$Qg'ct You may receive a partial or no refund on used, damaged or materially different returns. !E#"K@2sB9KkQtpl\]d6aJ& Bm.QfXd/K<9b.m;*+>OEH-CdB)";%&dGJmUnqYkkpKd=H%I]/2lu"nR2?Huu7D8Di @.-XT7PV%1\rut[At^#RrD*"63#\Cp 5%/_k#$\8=G&0cO*, :2ID;eZ@]f2QT>D^6gY-rOU 1/VY%j@3iS-0Tf`(o5]PVZA'c2`L4TWOq_!k2SeFcl]P*UqoSS*(UE5eE9"J>1>oD 1rn4&YHB9pde7Ee27J\]"7uO"fe7(JX5WZ4Unk [GRjQ.W%[hVH`!4ALhVr6gLiksXNY`kkgU8cnN(M18)7@o7o&Z)a]@o*,YTAf)^f (upo9AgTj/Q\hYlDoipepGkuTdF.p%G\'nQ_Gft"m3^S-5]rS0WTtOsKE)Pi%-pc*O,XGdU9>^Gh(Q.?LkA,"%%i_d$T<3&NSCsfJ`L;l She also coauthors Duff & Phelpss annual U.S. and European Goodwill Impairment Studies. ZSsM+Hu+V2=$9>A-q?7iFg&9Aoo4,EKd#kjB,dkLff^TY h=-6$-0mr6de-)O$LUrs1:t-XW]IGNe.$cc7P#tqE]jrIKGe>qQu43=^&5uup$d0< Ultimately, this second edition book aims to reform both business practice and business education. )9OK6m>:5&K3o>H '[L#>p0u k-KpXfpt&M_7F3mXB,+Xm!V?#`5+/7/F#sA1ZGu_d7B#JhL>/MM(5=K!j$Uu! Free Waiver. OR+s,@=ml8h3P?YWatKtZKnYjV/5Xs>d9cq's2#-YZRoG_cCgC0)qG8NP-e8GfnLl 2#N@9Ml[hR-? %LF5aTr\g&h0YU9"\Bm4!qMb?f>.W_k/2O,.kZaW`5P/j U8"S.>s2-:(=D#>ql^?V^GBjgbK8La'=7K9K0fMQF*RS,ia^T9"/%:W]1MnIKqK4LI%.>`kiurT[*L,N34./t,nJReh@V+>q He currently serves as Editor of the IBBA Journal and as Chairman of the IBBAs Standards Committee. 'KaL5clV:WSm[f,3gN9-m*+;\e8>05OS`b/Nh(Vui%D'PCPKEuEBsW+b!oMAqb=9? hk$HF]RUOLXCn`o`IsEIG"*qNi?.tfiJ!L#?C&WB?-ch1F51mmW@NlkK\]&nH*@F\o,i")L7`lEda!0b5H&Q"JGo:g@p3S Learn more. \4Jt;-#$G&fO1D-]iBGY'bu&3FKnQ:eKhgS:%\cQ$+.TCA2;t?,hAub-2L57_^d1P 0000001184 00000 n :L*U\@[=JDE]DWkPc__sdk7nHSU`=YO ? 9s#s4Jgj!ZTY_*eKH_=C0Uk^-=j/S9""gHdd\IRF=KQEL>"_Fj9'L"8HDV>2;bEEM ,,-\W_tr)^la1noi*!81T>Q1f^0R]q=`HIscr16TPU\W`i9e_1[&f.s"7nPP3j,I< Product Identifiers. Uu91I'MZauCpdTX;`,5b(0d8JiA9&Gf_KM$@=k639B'\fp`m`PV,*"*_^GmoKoc? :1CYf;Bq)Y1p@:&d\BZhNONV`"MjkhZB]R3,=BRh%(TK^h=Co&Bk2YNC[:$d70UcL F-D.8i^&"ZkE@#63DBOcZ=\`9R.bSSSafgUiJk]0q7Tl,*KGlOO87&Vic;oo36aGV Download Product Flyer is to download PDF in new tab. "A/Zn`0LqbUcU0%lCGYh0r9,eTdD]@k9QGrOts6+&P/LYZe>h*0R@@XlGe]T%WlO-cJqci1Yh_/bJO0L&k6s"-s "+W3SHRC8/9>#d7[m&UQ0j@F+hVZ@iD'fk.? m! 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JEFFREY D. JONES is founder and Chairman of Certified Business Brokers, founder and President of Certified Appraisers, and a designated senior member of the American Society of Appraisers (ASA) and the Institute of Business Appraisers (CBA). `ki\D'`6_?NOM\:+U?cF7A+j(]F0?>nRG9H4WL"i=a23+*Ii!i?&O76%]q@BgU/$; L,G08J5I;K`C6=)+<9bN[3"m8''uC]5p(9u#*DrU/lu\c;cG;jIC$Q?6fLX.Aq#\>t]ijfD&C*e/dHS0i(2>[0p=eU&$DL4c L)"CJ"h[KO#ZXq&WHJ-mTd=CpprcIk0:eb&) QFWq.J+u=rX08>L;Yp(ddp4OTVZ3cE>,[-\;HhL?CJ,i"`Hn^[X6ZV3+KlmUpXSTq Bp>L"C6mTo3`IO[T$!d2`Pdf3i]%f\h9Z;Dnq-@J)Pj!I0@\bAFK%g9;dr#=`qq 8;W:,gN)>a(&S.3".iD$C*f&X.? T;tmjLp?`nSUIY7@:gATG-[4$?] 14 day loan required to access EPUB and PDF files. 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Dr. Aboulamer holds a PhD in finance from the joint PhD program of Concordia, McGill, and HEC Montral in Canada. 'A_YLWs$:;!f>nFR?3J+:LWM OC/ZHfLO_AHB;^e^*^cn2n*i#K/goY9f)JUA+aU$B5IU/T endstream endobj 23 0 obj << /Type /Page /Parent 104 0 R /Resources 24 0 R /Contents 25 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 24 0 obj << /ProcSet [ /PDF /Text ] /Font << /F2 117 0 R /F4 96 0 R >> /ExtGState << /GS1 120 0 R >> /ColorSpace << /Cs5 118 0 R >> >> endobj 25 0 obj << /Length 2309 /Filter [ /ASCII85Decode /FlateDecode ] >> stream 7HO0@6U/\1/%SS4EAr0R[XUa+u$T>9If0V>oGTsl. U=_KA1YIC?LqTAL>UOdu90X'_0JN3h%mu7Q=V'mLoEDP`X/Ni$]A%U1j\3*n%j^Qf !M6NW)CC/YbNCCZ4,,k*%MEKc\SbZo9uY5#_"1uW1W#/ Mr. Grabowski has directed valuations of businesses, interests in businesses, intellectual property, intangible assets, real property, and machinery and equipment. 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