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Shannon P. Pratt The Market Approach to Valuing Businesses

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Shannon P. Pratt The Market Approach to Valuing Businesses
Монография, Нью Джерси: John Wiley & Sons, Inc., 2005. — 389 с.
The market approach is a pragmatic way to value businesses, essentially by comparison to the prices at which other similar businesses or business interests changed hands in arm’s-length transactions. It is favored by the Internal Revenue Service in Revenue Ruling 59-60 and is widely used by buyers, sellers, investment bankers, business brokers, and business appraisers.
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