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Understanding Business Valuation: A Practical Guide to Valuing Small to Medium Sized Businesses, Fourth Edition

Author: Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS
Publisher: AICPA
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Written by Gary Trugman, Understanding Business Valuation: A Practical Guide to Valuing Small-to Medium-Sized Businesses, simplifies a technical and complex area of practice with real-world experience and examples. Trugman's informal, easy-to-read style covers all the bases in the various valuation approaches, methods, and techniques. Readers at all experience levels will find valuable information that will improve and fine-tune their everyday activities.

Topics include valuation standards, theory, approaches, methods, discount and capitalization rates, S corporation issues, and much more. Author’s Note boxes throughout the publication draw on the author’s veteran, practical experience to identify critical points in the content. This edition has been greatly expanded to include new topics as well as enhanced discussions of existing topics.

New and expanded in this edition:

  • New content on statistics for business valuation and economic damage analyses.
  • Forecasting techniques for business valuation and economic damages.
  • Pass through entities including a discussion of the leading models used to estimate taxes.
  • An accompanying CD-ROM that includes new sample reports and one of the most comprehensive bibliographies in the business.
  • The discounts and premiums section has been greatly expanded to included discussion of additional types of discounts as well as quantification techniques used to calculate marketability discounts. This includes a discussion on how to use the Black-Scholes Option Pricing Model.

About the Author:

Gary R. Trugman is a Certified Public Accountant licensed in the states of New Jersey, New York (inactive), and Florida. He is Accredited in Business Valuation (ABV®) by the AICPA and is a Master Certified Business Appraiser (MCBA) as designated by the Institute of Business Appraisers Inc. He is also an Accredited Senior Appraiser (ASA) in business valuation by the American Society of Appraisers. Gary is regularly court appointed and has served as an expert witness in federal court and state courts in several jurisdictions, testifying on business valuation, business and economic damages, and other types of litigation matters. Gary is currently the chairperson for business valuation education for the American Society of Appraisers and serves on its ethics committee. He was presented with the Volunteer of the Year Award by the AICPA in 2011 for outstanding service in furthering the goals of the business valuation profession. Gary has previously served on the AICPA’s ABV Examination Committee, the AICPA’s subcommittee working with the judiciary, the ABV credentials committee, the executive committee of the management consulting services division, and the business valuation and appraisal subcommittee. He is the past chair of the Florida Institute of CPAs’ litigation and business valuation committee and was formerly on the New Jersey Society of Certified Public Accountants’ litigation services committee, business valuation subcommittee (past chairman), and matrimonial committee.

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Gary Trugman on what readers
can get out of his publication
Short description of Audio Clip - Listen to a 2-minute audio clip from author Gary Trugman’s discussion with John Hudson, CPA as he explains how his publication differs from other business valuation books in the marketplace.
Hardcover 2012
Product# PBV1201P
Availability: In Stock
AICPA Member:$119.00
Your Price:$149.00
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