A Field Guide to Business Valuation : For Owners and Leaders of Private Companies.

"This book is intended for business owners and their advisors who would like to learn more about how to estimate what a business is worth, what factors affect value, and how to make businesses more valuable. After reading this book, one should be conversantin business valuations and comfortable...

সম্পূর্ণ বিবরণ

গ্রন্থ-পঞ্জীর বিবরন
প্রধান লেখক: Karlsen, Casey (Author), Webber, Seth (Author)
বিন্যাস: Licensed eBooks
ভাষা:ইংরেজি
প্রকাশিত: Portland : Business Valuation Resources, LLC, 2022.
অনলাইন ব্যবহার করুন:https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=3385681
সূচিপত্রের সারণি:
  • Intro
  • The Complete Guide to Fair Market Value Under the Stark Regulations
  • Dedication
  • Acknowledgements
  • About BVR and AAPCP
  • About the Editor
  • About the Authors
  • Part I. Introduction
  • Editor's Introduction: How to Use This Guide
  • 1. Introduction to This Guide
  • 2. The Role of the Public Comments in Developing the New Stark FMV
  • 3. Approaching the New Stark FMV Thematically and Holistically
  • 4. An Educational and Desk Reference Resource
  • The History of FMV in the Stark Regulations
  • 1. Introduction
  • 2. CMS' History of the Stark Regulations
  • 3. CMS' Update to the Stark Regulations (2020)
  • 4. The Historical Development of the Definitions of FMV and GMV
  • Part II. Public Comments and CMS Responses
  • Chapter 1. Comments on the Definition of GMV: Buyers and Sellers Without Business Relationships
  • 1. Background to the Public Comments: CMS' Proposed Regulations
  • 2. Public Comments to CMS
  • 3. CMS Response to the Comments
  • Chapter 2. Comments on Fair Market Value and Practice Losses
  • 1. Introduction
  • 2. Public Comments to CMS
  • 3. CMS' Response to the Comments
  • 4. CMS' Commentary on Losses and Commercial Reasonableness
  • Chapter 3. Commentary on Market Value and Valuation Methodology
  • 1. Introduction
  • 2. Public Comments to CMS
  • 3. CMS' Response to the Comments
  • Chapter 4. Usage of Survey Data
  • 1. Introduction
  • 2. Public Comments to CMS
  • 3. CMS' Response to the Comments
  • Chapter 5. GMV vs. FMV Under Business Valuation Principles
  • 1. Introduction
  • 2. Public Comments to CMS
  • 3. CMS' Response to the Comments
  • Chapter 6. Commentary on Requests for a Rebuttable Presumption
  • 1. Introduction
  • 2. Public Comments to CMS
  • 3. CMS' Response to the Comments
  • Part III. CMS Revisions and the Public Comments: The Hidden Story
  • Chapter 7. The Retracted Definition of FMV: We Don't Like 'Likes'
  • 1. Introduction
  • 2. CMS' Retracted Definition of FMV
  • 3. Public Comments on the Definition of FMV and 'Likes'
  • Chapter 8. The Retraction of FMV as a Hypothetical Transaction Value
  • 1. Introduction
  • 2. CMS Commentary on FMV as a Hypothetical Transaction Value
  • 3. Public Comments on FMV as a Hypothetical Value
  • Chapter 9. Contributors to Buyer Neutrality and the Economics of the Subject Transaction
  • 1. Introduction
  • 2. The Economics of the Subject Transaction
  • 3. Buyer Neutrality
  • Chapter 10. Sec 3. Valuation Practice Under the Current Regulations: A Perspectival White Paper
  • I. Introduction
  • II. Fair Market Value under the Current Regulatory Definition
  • III. Valuation Practice under Current Stark Preamble Commentary
  • IV. Conclusion
  • Part IV. Topical Discussions
  • Chapter 11. The Fair Market Value of the Subject Transaction
  • 1. Introduction
  • 2. 'Of the Subject Transaction' in the Stark Regulations
  • 3. Analysis and Evaluation of the Regulatory Text and Commentary