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  <titleInfo>
    <title>Understanding business valuation</title>
    <subTitle>a practical guide to valuing small to medium-sized businesses</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Trugman, Gary R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York, NY</placeTerm>
    </place>
    <publisher>American Institute of Certified Public Accountants</publisher>
    <dateIssued>2017</dateIssued>
    <edition>Fifth edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 1146 pages:  illustrations</extent>
    <extent>29 cm</extent>
  </physicalDescription>
  <tableOfContents>Introduction -- Overview of business valuation -- Business valuation standards -- Getting started -- Valuation principles and theory -- Data gathering -- Data analysis -- Statistics for valuation and economic damages -- Developing forecasts for business valuations and economic damages -- The market approach--Part I -- The market approach--Part II -- The asset based approach -- The income approach -- Discount and capitalization rates -- Premiums and discounts (valuation adjustments)--Part I -- Premiums and discounts (valuation adjustments)--Part II -- Revenue ruling 59-60 -- The valuation report -- Valuation of pass through entities -- Valuation in financial reporting -- Valuing intangible assets: an overview -- Estate and gift valuations -- Divorce valuations -- Professional practice valuations -- Ownership disputes -- Other valuation assignments -- Economic damages -- My favorite court cases</tableOfContents>
  <note type="statement of responsibility">Gary R. Trugman.</note>
  <note>Includes index</note>
  <note>in English</note>
  <subject>
    <topic>Business enterprises</topic>
    <topic>Valuation</topic>
  </subject>
  <subject>
    <topic>Small business</topic>
    <topic>Valuation</topic>
  </subject>
  <classification authority="lcc">657 T769 2017</classification>
  <identifier type="isbn">9781945498305</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">251212</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260803094250.0</recordChangeDate>
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