The Valuation of Business Interests

Canadian Institute of Chartered Accountants, 2001
Ian R. Campbell, FCA, FCBV and
Howard E. Johnson CA, CMA, MBA, CBV, CPA

The Valuation of Business Interests is a comprehensive resource intended for business owners, financial executives and others involved in business valuations, acquisitions and divestitures.

Over 500 pages and 14 comprehensive chapters, The Valuation of Business Interests is intended to provide readers with an in-depth understanding of:

  • the theory and practical application of business valuation and pricing where the business owner is intent on satisfying long-term financial objectives;
  • the underlying principles and concepts of business valuation; and
  • the practical application of valuation methodologies, discount and capitalization rate determination, the quantification of post-acquisition synergies, and the valuation of controlling and minority interests
Overview of Contents
  • Business Valuation and Pricing
  • Concepts and Principles
  • Business Analysis
  • Capitalization of Discretionary Cash Flow  Methodology
  • Discounted Cash Flow Methodology
  • Asset Valuation Methodologies
  • Capital Structure
  • Discount and Capitalization Rates
  • Comparative Analysis
  • Other Valuation Methodologies
  • Business Pricing
  • Controlling and Minority Interests
  • Discounts for Non-Control and Illiquidity
  • income Tax Considerations

Plus a Glossary of Defined Terms and two practical appendices - Listing of Selected Court Decisions and Selected Financial Ratios.

Valuation and pricing are comprehensive tasks that require rigorous analysis and judgment. The Valuation of Business Interests can help you understand the practical application of underlying concepts and principles in business valuation and pricing that are critical to success in today's increasingly complex environment.