Chapter 6: Valuation Methods

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I. Asset-Based Approach: Adjusted Net Assets Method
II. Income Approach: Capitalization of Earnings Method
III. Income Approach: Excess Earnings (Return on Assets or ROA) Treasury Method
IV. Excess Earnings (Return on Assets or ROA) Treasury Method
V. Excess Earnings (Return on Asses) Reasonable Rate Method
VI. Market Approach: Price/Earnings (P/E) Ratio Method
VII. Market Approach: Dividend Paying Capacity Method
VIII. Tax Affecting Pass-Through Entities
IX. Summary: Non-Controlling Interest in Pass-Through Entity Theory

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INTERNATIONAL GLOSSARY OF BUSINESS VALUATION TERMS