May 2011
Intermediate to advanced
640 pages
19h 11m
English
Index
A
ABC lease
Acceleration clause
Accredited investor
Accrual basis
Acquirer
Add-on acquisition
Adjusted equity
Adjusted indicated value
Adjustments
discounts. See Discounts
discretionary owner expenses
net asset value
owner's compensation
premiums. See Premiums.
Advance rates
Affirmative covenant
Agency theory
Agent
Airball
All-in cost
Allocation
American Institute of Certified Public Accountants (AICPA)
American Society of Appraisers (ASA)
American Stock Exchange (AMEX)
Amortization
Angel investors
Annual exclusion gifts
Antidilution rights
Applicable federal rate (AFR). See IRS published interest rate
Appraisal approach
Appraisal date, See Valuation date
Appraisal method
Appraisal process
Appraisal remedy
Appraisal standards
Appraisal Twister
Arbitrage
Arbitration
Arm's length price
Articles of incorporation
ASC
ASC
ASC
Asset approach
Asset eligibility
Asset subworld
Asset-based lender
Asset-based lending
Asymmetric information
At will employment
Auctions
Audit fees
Audited financial statements
Authority
Availability
B
Balloon payment
Bank lessors
Bankruptcy value
Bargain purchase
Basis point
Bazaar
Before and after method
Bell v. Kirby Lumber Corp.
Benefit stream
Best efforts sale
Beta
Bizcomps
Black-Scholes option-pricing model
Blocked account
Blue sky laws
Bontis, Nick
Book value
Borrowing base certificate
Borrowing base
Boot collateral
Break-even
Bridge financing
Buildup method
Bulletin board
Business & industry loans
Business broker
Business cycle
Business interruption ...
