March 2026
Beginner
464 pages
19h 4m
English
Content preview from Business Valuation
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Subject Index
Note: Page numbers in italics and bold refers to figures and tables and “n” indicates notes.
A
- ABV. see Accredited in Business Valuation (ABV)
- accounting
- Accounting Standards Codification (ASC), 16, 349
- Accounting Standards Updates (ASUs), 365
- accounts payable (A/P), 251
- accounts receivable (A/R), 251
- Accredited in Business Appraisal Review (ABAR), 23
- Accredited in Business Valuation (ABV), 24
- accredited member (AM), 24
- accredited senior appraiser (ASA), 24
- accretion/dilution analysis, 348
- Estate of Adams v. Commissioner, 127, 128
- Adams v. United States, 314
- adjusted net assets (ANA) method, 106, 188–191, 189
- advocate, 22
- after-tax cost of capital, 169
- agency costs, 44n1
- and control concepts, 86
- Ahmanson Foundation v. US, 320
- AICPA. see American Institute of Certified Public Accountants (AICPA)
- allowances for doubtful accounts, 91
- alternatives principle, 10
- AM. see accredited member (AM)
- American Institute of Certified Public Accountants (AICPA), 16–17, 24, 340
- American National Accreditation Board (ANAB), 23
- American National Standards Institute (ANSI), 23
- American Society of Appraisers (ASA), 24, 340
- American Stock Exchange (ASE), 262
- ANAB. see American National Accreditation Board (ANAB)
- Estate of Andrews, 297, 299
- anomalies consideration in historical information, 121–122
- ANSI. see American National Standards Institute (ANSI)
- Appeals and Revenue Memorandum (ARM), 8, 25, 34, 218
- appendices, use of, 394–395
- appraisal,
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.