Il existe plusieurs très bons livres sur l’évaluation d’entreprise ( très très peu en français). Un des auteurs les plus prolifiques et des plus reconnus est Shannon Pratt. Un livre de référence et une brique de 1000 pages .
Voici sa table des matières:
- Business Valuation Standards and Credentials
- Defining the Assignment
- Business Valuation Theory and Principles
- Gathering Company Data
- Site Visits and Interviews
- Researching Economic and Industry Information
- Analyzing Financial Statements
- Financial Statement Ratio Analysis
- Income, Market, and Asset-Based Approaches to Valuation
- The Capitalized Excess Earnings Method
- Premiums and Discounts
- Writing and Reviewing Business Valuation Reports
- Valuing Debt Securities, Preferred Stock, Stock Options, and S Corporation Stock
- Valuations for Estate and Gift Tax Purposes
- Buy-Sell Agreements
- Valuations for Income Tax Purposes
- Valuation with Employee Stock Ownership Plans
- Valuations for Ad Valorem Taxation
- Dissenting Stockholder and Minority Oppression Actions
- Valuations for Marital Dissolution Purposes
- Litigation Support Services
- Expert Testimony
- Arbitration and Mediation
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