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Business Valuation
book

Business Valuation

by NACVA, Parnell Black, Lari B. Masten
March 2026
Beginner
464 pages
19h 4m
English
Wiley
Content preview from Business Valuation

Glossary

Glossary of Acronyms

ABAR
Accredited in Business Appraisal Review
ABV
Accredited in Business Valuation
AICPA
American Institute of Certified Public Accountants
ANA
Adjusted net assets
ANAB
ANSI National Accreditation Board
ANSI
American National Standards Institute
APT
Arbitrage pricing theory
A/P
Accounts payable
A/R
Accounts receivable
ARM
Appeals and Revenue Memorandum (IRS)
ASA
American Society of Appraisers
ASC
Accounting Standards Codification (FASB)
ASU
Accounting Standards Update (FASB)
BIG
Built-in gain
BLS
U.S. Bureau of Labor Statistics
BUM
Build-up model
BVIC
Book value of invested capital
BVR
Business Valuation Resources
CAGR
Compound annual growth rate
CAPM
Capital asset pricing model
CBA
Certified Business Appraiser
CBI
Certified Business Intermediary
CBV
Chartered Business Valuator
CCF
Capitalized cash flow
CFF
Certified in Financial Forensics
CICBV
Canadian Institute of Chartered Business Valuators
COGS
Cost of goods sold
CPE
Continuing professional education
CRSP
Center for Research in Security Prices
CSRP
Company-specific risk premium
CTM
Completed transactions method
CV
Coefficient of variation
CVA
Certified Valuation Analyst
DCF
Discounted cash flow
DE
Discretionary earnings
DLOC
Discount for lack of control
DLOL
Discount for lack of liquidity
DLOM
Discount for lack of marketability
DMDM
Direct market data method
DOL
U.S. Department of Labor; Degree of operating leverage
DPS
Dividend per share
EBIT
Earnings before interest and taxes
EBITDA ...
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Publisher Resources

ISBN: 9781394204731Purchase Link