(Ebook) Business valuation discounts and premiums by Shannon P. Pratt ISBN 9780470371480, 9780470485446, 047037148X, 0470485442

"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 valuation without a thorough understanding of all the ins and outs of discounts and premiums can cause a deal to topple like a house of cards.

Business guru Shannon Pratt's critically acclaimed Business Valuation: Discounts and Premiums, Second Edition compiles all the key information practitioners need to successfully and accurately determine discounts and premiums in business valuation.

Thoroughly updated throughout, this must-have tool of the trade for business appraisers, accountants, attorneys, and business owners now includes:

• New database chapters that help quantify the discount for lack of marketability
• Analysis of the most comprehensive database, with over 5,000 entries on transactions in minority interests in private company stocks prior to an IPO
• Scores of valuable court case citations
• Court cases covering divorces, gift, estate, income taxes, bankruptcies, corporate and partnership dissolutions, and ESOPs
• Many new, never-before-published studies providing real-world benchmarks that can be applied to the practitioner's own cases