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Numerous books have been written on business valuation; however this book is different. The author not only gives you a systematic and comprehensive overview of all specific aspects and methods related to the valuation of small and medium-sized companies, but presents alternative ways to look at the valuation and valuation process using practical cases and examples. The book not only presents a wide range of techniques to determine the value of a business, but also offers you interesting insights to challenge the different traditional valuation methods. The original approach makes this manual invaluable for specialists (accountants, CFO’s) and non-specialists (business owners). The book helps you to make an accurate appraisal by offering a wide range of techniques for determining a fair price, and offers you numerous arguments to challenge traditional valuation methods.