Pricing a Company is the most comprehensive practitioner’s manual ever written on pricing closely held businesses. It covers not only valuation rules but also tax consequences, accounting strategies, and legal considerations. Providing step-by-step guidance through the complex pricing process, this reference assists in determining a fair price for any business.
Benefits
- Covers both the buyer’s and the seller’s concerns
- Addresses entrepreneurial ventures, professional practices, multi-businesses, and foreign entities
- Includes a section on valuation professionals and standards of practice
- Provides up-to-date tax, accounting, and legal information not found in other guides
- Specifically addresses international concerns
- Explains the effect of IRS rulings and court cases
- Discusses the differences between “value” and “pricing” of a business
- Provides a set of step-by-step procedures at the end of each chapter
- Includes a broad array of useful supplementary materials (see Features section below)
Topic Areas
- Acquisition agreement
- Acquisition method of accounting
- Approaches to valuation
- Disclosure standards and planning
- Discounts and premiums
- Due diligence
- Financial versus tax accounting
- Nature and scope of tax issues
- Negotiation
| - Other considerations and techniques
- Overview and history of financial accounting methods
- Packaging the company to increase value
- Post-acquisition compliance
- Preparing for valuation
- Responding to market conditions
- Specific types of companies
- Tax objectives
- Taxable acquisition methods
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Features
| Tips and Examples | Offers practitioner pointers, case studies, and helpful examples throughout the text |
| Procedures | Provides step-by-step instructions for the various stages of the pricing process and methods for analyzing different scenarios |
| Checklists | Contains detailed checklists for identifying items that should be reviewed or those that are potentially problematic |
| Resources | Includes lists of websites, publications, data sources, and organizations that can provide additional information or recommendations |
| Supplements | Reproduces reference materials, such as IRS Revenue Rulings and the valuation standards from various professional associations.
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| Graphics | Includes useful tables and flow charts (e.g., a chart that provides guidance in selecting the most appropriate valuation method) |