Highly technical and often difficult to understand, business valuations are a critical subject for lawyers in many areas, such as divorce, bankruptcy, corporate and tax law, and estate and financial planning. The authors of this book, who have over 40 years of combined experience in transactional matters and litigation, present and discuss key concepts in valuation. At the same time, they explain how to dig beneath the surface of expert opinions and show how to find the most pertinent facts, interpret the data, and evaluate the quality and comprehensiveness of evidence. This easy-to-use manual covers all aspects of determining the value of a business, including definitions of value; personal versus enterprise goodwill, valuing professional practices and small businesses, cross-examination, commonly used terminology and bodies of evidence, professional credentials and standards; and recognized and accepted valuation methods. Adding to the book’s usefulness are ‘Questions to Ask’ for most sections, extensive case citations throughout to courts’ positions on many issues, and appendices that include a glossary, bibliography of business valuation databases, and other useful tools.
Про автора
Alina V. Niculita, ASA, ARM-BV, CFA, MBA, is director of Valuation Services at Morones Analytics, LLC., and previously was president and chief operating officer of Shannon Pratt Valuations. She was previously managing editor of Shannon Pratt’s Business Valuation Update and Economic Outlook Update.Over the past 20 years, she has served as an author, coauthor, and contributing author of business valuation articles, book chapters, and books, several with Dr. Pratt. She was assistant author of Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 5th ed. (Wiley, 2008); coauthor of Business Valuation Body of Knowledge Workbook, 2nd ed. (Wiley, 2003); Cost of Capital Workbook, 2nd ed. (Wiley, 2002); The Market Approach to Valuing Businesses Workbook, 2nd ed. (Wiley, 2006); and Closely Held Business Valuation (Bloomberg Tax Portfolio 5147). She is also a contributor to BVR’s Guide to Personal v. Enterprise Goodwill (2009), The Comprehensive Guide to the Use and Application of Transaction Databases, 4th ed. (2020), Valuing a Business, 6th ed. (2022), Lawyers Guide to Cost of Capital (2014); Cost of Capital Applications and Examples, 5th ed. (2014); and Financial Valuations: Applications and Models, 5th ed. (2024).Ms. Niculita has been a designated member of the American Society of Appraisers (ASA) for 18 years, and an active volunteer, including serving as treasurer of ASA’s Portland Chapter Committee, a current member of ASA’s Business Valuation Discipline Committee, and a member of the Editorial Review Board of the Business Valuation Review, the official publication of the Business Valuation Committee of the ASA. Ms. Niculita holds the Business Valuation credential and the Accredited in Review Management in Business Valuation credential from the ASA, and the certified financial analyst credential from the CFA Society.Ms. Niculita received her MBA from the Joseph M. Katz Graduate School of Business at the University of Pittsburgh and a bachelor degree in economics, banking, and finance from the Academy of Economic Studies in Bucharest, Romania.
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