Guide to Canadian business valuations

Please see the attached PDF file below for a detailed listing of the table of contents

February 2021 release

Volume 1

• Chapter 1 - Overview of a business valuation engagement
• Chapter 2 - Overview of a valuation terms and methodology
• Chapter 3 - Pre-engagement procedures
• Chapter 4 - Data gathering and analysis
• Chapter 5 - Capitalized and discounted returns methods
• Chapter 6 - Valuation methods based on guideline public company and guideline transactions methods

Volume 2

• Chapter 7 - Underlying assets, excess earnings and other method
• Chapter 8 - Wrapping up the engagement
• Chapter 9 - Valuation reports
• Chapter 10 - Income tax/capital gains valuations
• Chapter 11 - Valuing professional practices
• Chapter 12 - Canadian securities commissions - valuation requirements

Volume 3

• Chapter 13 - Litigation support
• Chapter 14 - Valuing preferred shares
• Chapter 15 - Fair value under shareholder dissent and minority oppression actions
• Chapter 16 - Valuations for divorce engagements
• Chapter 17 - Forensic valuations - reconstructing business income for valuation purposes
• Chapter 18 - Fair value measurement for financial reporting - business combinations, the impairment of goodwill and other intangible assets and fresh-start accounting
• Chapter 19 - Valuing non-traded financial options
• Chapter 20 - Intangible assets
• VAL - practice aids - independent valuations consultants
• INT - practice aids - internal accountants/analysts
• Index