Valuation Theory and Its Applications, Volume II

Valuation Theory and Its Applications, Volume II

Author: Franz-Viktor Kuhlmann

Publisher: American Mathematical Soc.

Published: 2002

Total Pages: 473

ISBN-13: 0821832069

DOWNLOAD EBOOK

This book is the second of two proceedings volumes stemming from the International Conference and Workshop on Valuation Theory held at the University of Saskatchewan (Saskatoon, SK, Canada). It contains the most recent applications of valuation theory to a broad range of mathematical ideas. Valuation theory arose in the early part of the twentieth century in connection with number theory and continues to have many important applications to algebra, geometry, and analysis. The research and survey papers in this volume cover a variety of topics, including Galois theory, the Grunwald-Wang Theorem, algebraic geometry, resolution of singularities, curves over Prufer domains, model theory of valued fields and the Frobenius, Hardy fields, Hensel's Lemma, fixed point theorems, and computations in valued fields. It is suitable for graduate students and research mathematicians interested in algebra, algebraic geometry, number theory, and mathematical logic.


Book Synopsis Valuation Theory and Its Applications, Volume II by : Franz-Viktor Kuhlmann

Download or read book Valuation Theory and Its Applications, Volume II written by Franz-Viktor Kuhlmann and published by American Mathematical Soc.. This book was released on 2002 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the second of two proceedings volumes stemming from the International Conference and Workshop on Valuation Theory held at the University of Saskatchewan (Saskatoon, SK, Canada). It contains the most recent applications of valuation theory to a broad range of mathematical ideas. Valuation theory arose in the early part of the twentieth century in connection with number theory and continues to have many important applications to algebra, geometry, and analysis. The research and survey papers in this volume cover a variety of topics, including Galois theory, the Grunwald-Wang Theorem, algebraic geometry, resolution of singularities, curves over Prufer domains, model theory of valued fields and the Frobenius, Hardy fields, Hensel's Lemma, fixed point theorems, and computations in valued fields. It is suitable for graduate students and research mathematicians interested in algebra, algebraic geometry, number theory, and mathematical logic.

Valuation Theory and Its Applications

Valuation Theory and Its Applications

Author: Franz-Viktor Kuhlmann

Publisher: American Mathematical Soc.

Published: 2002-01-01

Total Pages: 470

ISBN-13: 9780821871393

DOWNLOAD EBOOK

This book is the first of two proceedings volumes stemming from the International Conference and Workshop on Valuation Theory held at the University of Saskatchewan (Saskatoon, SK, Canada). Valuation theory arose in the early part of the twentieth century in connection with number theory and has many important applications to geometry and analysis: the classical application to the study of algebraic curves and to Dedekind and Prufer domains; the close connection to the famousresolution of the singularities problem; the study of the absolute Galois group of a field; the connection between ordering, valuations, and quadratic forms over a formally real field; the application to real algebraic geometry; the study of noncommutative rings; etc. The special feature of this book isits focus on current applications of valuation theory to this broad range of topics. Also included is a paper on the history of valuation theory. The book is suitable for graduate students and research mathematicians working in algebra, algebraic geometry, number theory, and mathematical logic.


Book Synopsis Valuation Theory and Its Applications by : Franz-Viktor Kuhlmann

Download or read book Valuation Theory and Its Applications written by Franz-Viktor Kuhlmann and published by American Mathematical Soc.. This book was released on 2002-01-01 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first of two proceedings volumes stemming from the International Conference and Workshop on Valuation Theory held at the University of Saskatchewan (Saskatoon, SK, Canada). Valuation theory arose in the early part of the twentieth century in connection with number theory and has many important applications to geometry and analysis: the classical application to the study of algebraic curves and to Dedekind and Prufer domains; the close connection to the famousresolution of the singularities problem; the study of the absolute Galois group of a field; the connection between ordering, valuations, and quadratic forms over a formally real field; the application to real algebraic geometry; the study of noncommutative rings; etc. The special feature of this book isits focus on current applications of valuation theory to this broad range of topics. Also included is a paper on the history of valuation theory. The book is suitable for graduate students and research mathematicians working in algebra, algebraic geometry, number theory, and mathematical logic.

Twenty-Four Hours of Local Cohomology

Twenty-Four Hours of Local Cohomology

Author: Srikanth B. Iyengar

Publisher: American Mathematical Society

Published: 2022-07-19

Total Pages: 108

ISBN-13: 1470471590

DOWNLOAD EBOOK

This book is aimed to provide an introduction to local cohomology which takes cognizance of the breadth of its interactions with other areas of mathematics. It covers topics such as the number of defining equations of algebraic sets, connectedness properties of algebraic sets, connections to sheaf cohomology and to de Rham cohomology, Gröbner bases in the commutative setting as well as for $D$-modules, the Frobenius morphism and characteristic $p$ methods, finiteness properties of local cohomology modules, semigroup rings and polyhedral geometry, and hypergeometric systems arising from semigroups. The book begins with basic notions in geometry, sheaf theory, and homological algebra leading to the definition and basic properties of local cohomology. Then it develops the theory in a number of different directions, and draws connections with topology, geometry, combinatorics, and algorithmic aspects of the subject.


Book Synopsis Twenty-Four Hours of Local Cohomology by : Srikanth B. Iyengar

Download or read book Twenty-Four Hours of Local Cohomology written by Srikanth B. Iyengar and published by American Mathematical Society. This book was released on 2022-07-19 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is aimed to provide an introduction to local cohomology which takes cognizance of the breadth of its interactions with other areas of mathematics. It covers topics such as the number of defining equations of algebraic sets, connectedness properties of algebraic sets, connections to sheaf cohomology and to de Rham cohomology, Gröbner bases in the commutative setting as well as for $D$-modules, the Frobenius morphism and characteristic $p$ methods, finiteness properties of local cohomology modules, semigroup rings and polyhedral geometry, and hypergeometric systems arising from semigroups. The book begins with basic notions in geometry, sheaf theory, and homological algebra leading to the definition and basic properties of local cohomology. Then it develops the theory in a number of different directions, and draws connections with topology, geometry, combinatorics, and algorithmic aspects of the subject.

Standards of Value

Standards of Value

Author: Jay E. Fishman

Publisher: John Wiley & Sons

Published: 2013-03-28

Total Pages: 496

ISBN-13: 1118225406

DOWNLOAD EBOOK

Expert direction on interpretation and application of standardsof value Written by Jay Fishman, Shannon Pratt, and WilliamMorrison—three renowned valuationpractitioners—Standards of Value, Second Editiondiscusses the interaction between valuation theory and its judicialand regulatory application. This insightful book addressesstandards of value (SOV) as applied in four distinct contexts:estate and gift taxation; shareholder dissent and oppression;divorce; and financial reporting. Here, you will discover some ofthe intricacies of performing services in these venues. Features new case law in topics including personal good willand estate and gift tax, and updated to cover the new standardsissued since the first edition Includes an updated compendium discussing the standards ofvalue by state, new case law covering divorce, personal goodwill,and estate and gift tax, and coverage of newly issues financialstandards Shows how the Standard of Value sets the appraisal process inmotion and includes the combination of a review of court cases withthe valuator's perspective Addresses the codification of GAAP and updates SOV inindividual states Get Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."


Book Synopsis Standards of Value by : Jay E. Fishman

Download or read book Standards of Value written by Jay E. Fishman and published by John Wiley & Sons. This book was released on 2013-03-28 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Expert direction on interpretation and application of standardsof value Written by Jay Fishman, Shannon Pratt, and WilliamMorrison—three renowned valuationpractitioners—Standards of Value, Second Editiondiscusses the interaction between valuation theory and its judicialand regulatory application. This insightful book addressesstandards of value (SOV) as applied in four distinct contexts:estate and gift taxation; shareholder dissent and oppression;divorce; and financial reporting. Here, you will discover some ofthe intricacies of performing services in these venues. Features new case law in topics including personal good willand estate and gift tax, and updated to cover the new standardsissued since the first edition Includes an updated compendium discussing the standards ofvalue by state, new case law covering divorce, personal goodwill,and estate and gift tax, and coverage of newly issues financialstandards Shows how the Standard of Value sets the appraisal process inmotion and includes the combination of a review of court cases withthe valuator's perspective Addresses the codification of GAAP and updates SOV inindividual states Get Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."

Financial Valuation

Financial Valuation

Author: James R. Hitchner

Publisher: John Wiley & Sons

Published: 2017-04-19

Total Pages: 1301

ISBN-13: 1119312310

DOWNLOAD EBOOK

A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.


Book Synopsis Financial Valuation by : James R. Hitchner

Download or read book Financial Valuation written by James R. Hitchner and published by John Wiley & Sons. This book was released on 2017-04-19 with total page 1301 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.

Forms of Value and Valuation

Forms of Value and Valuation

Author: Rem B. Edwards

Publisher: Wipf and Stock Publishers

Published: 2014-12-02

Total Pages: 476

ISBN-13: 1725234270

DOWNLOAD EBOOK

Robert S. Hartman died an untimely death in 1973. Since then, many of his friends, colleagues, and former students have worked diligently on his formal theory of value and have made important advances in developing both the theory itself and practical applications of it. Those familiar with his work are convinced that he made extraordinary advances in theoretical and applied axiology. Bob Hartman saw the Form of the Good. He laid the foundations for a science of values, still being developed. This book is written by members of the Robert S. Hartman Institute to acquaint others better with his achievements and to forge ahead where he left many problems unresolved. Robert Schirokauer escaped from Nazi Germany in 1933 on a false passport that read "Robert Hartman." He kept the name but later added the "S." He became a prominent and highly innovative philosopher who dedicated his life to resolving problems about human values, as expressed in his own words: "I thought to myself, if evil can be organized so efficiently [by the Nazis] why cannot good? Is there any reason for efficiency to be monopolized by the forces for evil in the world? Why have good people in history never seemed to have had as much power as bad people? I decided I would try to find out why and devote my life to doing something about it."


Book Synopsis Forms of Value and Valuation by : Rem B. Edwards

Download or read book Forms of Value and Valuation written by Rem B. Edwards and published by Wipf and Stock Publishers. This book was released on 2014-12-02 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Robert S. Hartman died an untimely death in 1973. Since then, many of his friends, colleagues, and former students have worked diligently on his formal theory of value and have made important advances in developing both the theory itself and practical applications of it. Those familiar with his work are convinced that he made extraordinary advances in theoretical and applied axiology. Bob Hartman saw the Form of the Good. He laid the foundations for a science of values, still being developed. This book is written by members of the Robert S. Hartman Institute to acquaint others better with his achievements and to forge ahead where he left many problems unresolved. Robert Schirokauer escaped from Nazi Germany in 1933 on a false passport that read "Robert Hartman." He kept the name but later added the "S." He became a prominent and highly innovative philosopher who dedicated his life to resolving problems about human values, as expressed in his own words: "I thought to myself, if evil can be organized so efficiently [by the Nazis] why cannot good? Is there any reason for efficiency to be monopolized by the forces for evil in the world? Why have good people in history never seemed to have had as much power as bad people? I decided I would try to find out why and devote my life to doing something about it."

Accounting Information and Equity Valuation

Accounting Information and Equity Valuation

Author: Guochang Zhang

Publisher: Springer Science & Business Media

Published: 2013-09-28

Total Pages: 250

ISBN-13: 1461481600

DOWNLOAD EBOOK

The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well‐structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options‐based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory.


Book Synopsis Accounting Information and Equity Valuation by : Guochang Zhang

Download or read book Accounting Information and Equity Valuation written by Guochang Zhang and published by Springer Science & Business Media. This book was released on 2013-09-28 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well‐structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options‐based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory.

Some Applications of Valuation Theory to the Theory of Ideals

Some Applications of Valuation Theory to the Theory of Ideals

Author: Arthur Gordon Sugden

Publisher:

Published: 1956

Total Pages:

ISBN-13:

DOWNLOAD EBOOK


Book Synopsis Some Applications of Valuation Theory to the Theory of Ideals by : Arthur Gordon Sugden

Download or read book Some Applications of Valuation Theory to the Theory of Ideals written by Arthur Gordon Sugden and published by . This book was released on 1956 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Valuation

Financial Valuation

Author: James R. Hitchner

Publisher: John Wiley & Sons

Published: 2017-04-28

Total Pages: 1293

ISBN-13: 1119312337

DOWNLOAD EBOOK

A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.


Book Synopsis Financial Valuation by : James R. Hitchner

Download or read book Financial Valuation written by James R. Hitchner and published by John Wiley & Sons. This book was released on 2017-04-28 with total page 1293 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.

Business Valuation

Business Valuation

Author: Z. Christopher Mercer

Publisher: John Wiley & Sons

Published: 2007-09-24

Total Pages: 291

ISBN-13: 0470178663

DOWNLOAD EBOOK

Praise for Business Valuation: An Integrated Theory, 2nd Edition "The Second Edition of Business Valuation: An Integrated Theory manages to present the theoretical analysis of valuation from the first edition and expand on that discussion by providing additional guidance on implementing the relevant valuation theories, notably in its expanded discussion of the Quantitative Marketability Discount Model." —Dr. David Tabak, NERA Economic Consulting Your Essential Valuations Reference Whether you are an accountant, auditor, financial planner, or attorney, Business Valuation: An Integrated Theory, 2nd Edition enables you to understand and correctly apply fundamental valuation concepts. Thoroughly revised and expanded, the Second Edition demystifies modern valuation theory, bringing together various valuation concepts to reveal a comprehensive picture of business valuation. With the implementation of new accounting pronouncements mandating the recognition of numerous assets and liabilities at fair value, it has become critical for CPAs charged with auditing financial statements to understand valuation concepts. With thoughtful and balanced treatment of both theory and application, this essential guide reveals: The "GRAPES of Value"-Growth, Risk and Reward, Alternative Investments, Present Value, Expectations, and Sanity The relationship between the Gordon Model and the discounted cash flow model of valuation The basis for commonly applied, but commonly misunderstood valuation premiums and discounts A practical perspective on the analysis of potential business acquisitions Grounded in the real world of market participants, Business Valuation, 2nd Edition addresses your need to understand business valuation, providing a means of articulating valuation concepts to help you negotiate value-enhancing transactions. If you want to get back to valuation basics, this useful reference will become your guide to defining the various levels of value and developing a better understanding of business appraisal reports.


Book Synopsis Business Valuation by : Z. Christopher Mercer

Download or read book Business Valuation written by Z. Christopher Mercer and published by John Wiley & Sons. This book was released on 2007-09-24 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Business Valuation: An Integrated Theory, 2nd Edition "The Second Edition of Business Valuation: An Integrated Theory manages to present the theoretical analysis of valuation from the first edition and expand on that discussion by providing additional guidance on implementing the relevant valuation theories, notably in its expanded discussion of the Quantitative Marketability Discount Model." —Dr. David Tabak, NERA Economic Consulting Your Essential Valuations Reference Whether you are an accountant, auditor, financial planner, or attorney, Business Valuation: An Integrated Theory, 2nd Edition enables you to understand and correctly apply fundamental valuation concepts. Thoroughly revised and expanded, the Second Edition demystifies modern valuation theory, bringing together various valuation concepts to reveal a comprehensive picture of business valuation. With the implementation of new accounting pronouncements mandating the recognition of numerous assets and liabilities at fair value, it has become critical for CPAs charged with auditing financial statements to understand valuation concepts. With thoughtful and balanced treatment of both theory and application, this essential guide reveals: The "GRAPES of Value"-Growth, Risk and Reward, Alternative Investments, Present Value, Expectations, and Sanity The relationship between the Gordon Model and the discounted cash flow model of valuation The basis for commonly applied, but commonly misunderstood valuation premiums and discounts A practical perspective on the analysis of potential business acquisitions Grounded in the real world of market participants, Business Valuation, 2nd Edition addresses your need to understand business valuation, providing a means of articulating valuation concepts to help you negotiate value-enhancing transactions. If you want to get back to valuation basics, this useful reference will become your guide to defining the various levels of value and developing a better understanding of business appraisal reports.