TY - BOOK AU - Trugman, Gary R. TI - Understanding business valuation : : a practical guide to valuing small to medium-sized businesses SN - 9781945498305 AV - 657 T769 2017 PY - 2017/// CY - New York, NY PB - American Institute of Certified Public Accountants KW - Business enterprises KW - Valuation KW - Small business N1 - Includes index; 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 ER -