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| State of the Profession, the Engagement, and the Basic Theory | |
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| Business Valuation Standards and Credentials | |
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| Defining the Assignment | |
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| Business Valuation Theory and Principles | |
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| Gathering and Analyzing Data | |
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| Gathering Company Data | |
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| Site Visits and Interviews | |
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| Researching Economic and Industry Information | |
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| Analyzing Financial Statements | |
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| Financial Statement Ratio Analysis | |
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| Business Valuation Approaches and Methods | |
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| Income Approach: Discounted Future Economic Income Method | |
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| Income Approach: Capitalized Economic Income Method | |
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| Market Approach: Guideline Publicly Traded Company Method | |
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| Market Approach: Guideline Merged and Acquired Company Method | |
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| The Capitalized Excess Earnings Method | |
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| Asset-Based Approach: Asset Accumulation Method | |
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| Discounts, Premiums, and the Value Conclusion | |
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| Control and Acquisition Premiums | |
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| Discount for Lack of Control | |
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| Discounts for Illiquidity and Lack of Marketability | |
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| Other Valuation Discounts | |
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| Valuation Synthesis and Conclusion | |
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| Writing and Reviewing Business Valuation Reports | |
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| Writing the Business Valuation Report | |
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| Sample Report | |
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| Reviewing a Business Valuation Report | |
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| Valuing Specific Securities and Interests | |
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| Valuing Debt Securities | |
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| Valuing Preferred Stock | |
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| Introduction to Valuing Stock Options | |
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| Valuing S Corporation Stock and Interests in Other Pass-Through Entities | |
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| Valuations for Specific Purposes | |
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| Valuations for Gift and Estate Tax Purposes | |
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| Estate and Gift Tax Court Cases | |
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| Buy-Sell Agreements | |
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| Valuation for Income Tax Purposes | |
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| Income Tax Court Cases | |
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| Valuations for Employee Stock Ownership Plans | |
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| ESOP Court Cases | |
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| Valuations for Ad Valorem Taxation | |
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| Dissenting Stockholder and Minority Oppression Actions | |
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| Dissenting Stockholder and Minority Oppression Court Cases | |
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| Valuations for Marital Dissolution Purposes | |
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| Marital Dissolution Court Cases | |
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| Fair Value for Financial Reporting | |
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| Litigation and Dispute Resolution | |
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| Litigation Support Services | |
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| Expert Testimony | |
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| Arbitration and Mediation | |
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| International Glossary of Business Valuation Terms | |
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| Index | |