THE KAWARTHA FAMILY BUSINESS GROUP SUCCESSION PLANNING – WHAT IS OUR BUSINESS WORTH Presented by: William R. Blair, CA.CBV, Partner McColl Turner LLP,

Slides:



Advertisements
Similar presentations
Lecture 11 Introduction Multinational Financial Management Value of Multinationality The Goal of Multinational Financial Management Corporate Governance.
Advertisements

Financial and Managerial Accounting
Credit Score  650 or Greater  Debt to Income Ratio  45% or Less Net Worth  Is it Liquid  Are Assets Inflated.
CCIM Maximize your business value May 28, 2008 Presented by Tom Strezos.
Read to Learn The four main ways to become a business owner and the advantages and disadvantages of each The different forms of legal business ownership.
Accounts, Accountants and Accruals Understanding : Accrual Accounting Matching Concept Assets vs Expenses Balance Sheet Income Statement Profit = Performance.
EQUITY VALUATION: APPLICATIONS AND PROCESSES Presenter Venue Date.
How Bankers Look at Your Financial Statements People. Relationships. Results.
2006 Cash Flow Statement Sources of cash: Beginning cash balance Cash receipts from product sales Other sources of cash Total sources of cash Uses of cash:
McGraw-Hill/Irwin ©2008 The McGraw-Hill Companies, All Rights Reserved CHAPTER15CHAPTER15 CHAPTER15CHAPTER15 Financing Corporate Real Estate.
Real Estate Valuation. Real Estate Valuation: Market Comparison Approach.
Finance for Business Leaders : An Introduction July 8, 2011 By A.V. Vedpuriswar.
Cash Flow Analysis Cash Flow Statements 4061 Leanne Brown.
Corporate Finance Lecture 2. Outline for today The application of DCF in capital budgeting The application of DCF in capital budgeting –Identifying Cash.
Chapter 20 Ownership Structures for Financing and Holding Real Estate © OnCourse Learning.
Real Estate Valuation. Real Estate Valuation: Market Comparison Approach.
WHAT IS ACCOUNTING? Accounting is the identifying, recording and communication of financial events that affect a company.
E. N. Kemp & Associates, Inc. Aloha. BUSINESS VALUATION 101 Where do I begin to tell the story…...
BA 101 Introduction to Business 17. Financial Management and Banking.
© 2005 Pearson Education Canada Inc. 2-1 Chapter Two Financial Statements, Cash Flows, Taxes, and the Language of Finance Principles of Corporate Finance.
Being a Business Owner Section 4.2.
Copyright © 2009 Pearson Education Canada13-1 Chapter 13 Analyzing and Using FinancialInformation.
Financial Statements By John C. Kelly. Discussion Question How do you measure your personal financial condition?
Florida Real Estate Principles, Practices & Law 38th Edition Linda L. Crawford Copyright © 2015 Kaplan, Inc. All rights reserved.
FOR WHAT IT’S WORTH: HOW AN APPRAISER VALUES YOUR BUSINESS Presented by Sherry C. Smith To The Rotary Club of Pawleys Island May 3, 2007.
The Goals and Functions of Financial Management Chapter 1.
Accounting for Decision Makers Dr. Richardus Eko Indrajit.
© The McGraw-Hill Companies, Inc., 2005 McGraw-Hill/Irwin Fundamental Accounting Principles 17 th Edition Larson Wild Chiappetta.
PowerPoint Presentations for Small Business Management: Launching and Growing New Ventures, Fifth Canadian Edition Adapted by Cheryl Dowell Algonquin College.
Chapter 7 Commercial bank financial statement Salwa Elshorafa 2009 © 2005 Pearson Education Canada Inc.
Accounting Information: Users and Uses Accounting Information: Users and Uses C H A P T E R 1.
© 2006 Pearson Education Canada Inc.Chapter Chapter 13 Analyzing and Using Financial Information.
Business Valuations. Reasons for wanting to know about value:  Market transactions  Scorecards  Estate planning  Family transfers  ESOP  Litigation.
CHAPTER 1 OVERVIEW OF FINANCIAL STATEMENT ANALYSIS.
Supplements.  Profit-making enterprises  Sole proprietorship:  Partnership:  Corporation:
1 SMALL BUSINESS MANAGEMENT Chapter Five Buying a Business.
RECAP LECTURE 9. 1.BUSINESS ENTITY 2.GOING CONCERN 3.CONSISTENCY 4.MATERIALITY 5.PRUDENCE.
Chapter Five The Financial Statements of Commercial Banks Copyright © 2010 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin.
Investing in Real Estate ADVANTAGES Pride of Ownership Personal Control Self Use Competitive Returns Safety of Capital Cash Flow Leverage Tax Benefits.
FINANCIAL ACCOUNTING A USER PERSPECTIVE Hoskin Fizzell Davidson Second Canadian Edition.
© 2003 The McGraw-Hill Companies, Inc., All Rights Reserved 1 Chapter 2 Partnership Organization and Operation.
Financial Statements A set of Financial Statements consist of four related accounting reports that summarizes the financial resources, obligations, profitability.
© 2005 Accounting 1/e, Terrell/Terrell External Reporting Issues Chapter 12.
BUSINESS VALUATION. WHAT IS BUSINESS VALUATION? Business Valuation is a process that is used to determine the economic value of a business or company.
Chapter 9 Learning Objectives
Corporate Finance for In-House Counsel
Tyler Mumbleau Sunday January 29, 2017
Trying Divorce Cases “Overview of the Business Valuation Process”
SPEAKER: GLEN MACMILLAN; ADAMS & MILES LLP
The Role of Accounting in Business
IB Business Management
Basics of financial management Chapter 16
HOW TO PREPARE YOUR BUSINESS FOR SALE
Wesley N. Stark, CPA/CFE/CVA/ABV Steven M. Stark, MBA May 11, 2010
Selling a Small Business
Copyright John Wiley & Sons Canada, Ltd.
FINANCIAL PERFORMANCE
Succession planning – Business Valuations Fall 2017
FINANCIAL PERFORMANCE
Business Finance Michael Dimond.
Intro to Financial Management
FINANCIAL PERFORMANCE
The Accountants Role in Fraud/Forensic Investigations Presented By: Friedman LLP – Accountants and Advisors Harris Devor, CPA, Partner John J. O’Donnell,
Did I Really Acquire a Business?
Real-Estate Finance By Bill Fairman.
FINANCIAL PERFORMANCE
The Financial plan and Source of capital
Financial Statements: Basic Concepts and Comprehensive Analysis
© The McGraw-Hill Companies, Inc., 2007 McGraw-Hill/Irwin Fundamental Accounting Principles Wild/Larson/Chiappetta 18th Edition.
Financial Markets – Fall, 2019 – Oct 17, 2019
Presentation transcript:

THE KAWARTHA FAMILY BUSINESS GROUP SUCCESSION PLANNING – WHAT IS OUR BUSINESS WORTH Presented by: William R. Blair, CA.CBV, Partner McColl Turner LLP, Chartered Accountants

Canadian Institute of Chartered Business Valuators Established in 1971 Currently about 1,100 members across Canada

Reason a Business Valuation is Required Purchase or sale of a business Shareholder or partner disputes Family Law division of property Litigation Income tax reorganizations/transactions

Business Valuations in Succession Planning Arm’s length sale (advisory role) Succession within the family (expert role)

Typical Information Required to Conduct a Business Valuation Five years of financial statements (historical) Budgeted financial information Corporate income tax returns Analysis of non arm’s length or unusual revenue or expenses

Review of legal agreements Asset appraisals Tour of facilities Interviews with management Research on industry

The Process of Business Valuation Normal time horizon Costs Use of experts (real estate appraisers, equipment appraisers, industry experts) Independence of Valuator

Business Valuations – The Approach Financial Based Assess risks and opportunities (internal and external) Common Approaches –Asset based –Capitalized earnings or cash flow –Rules of thumb

Goodwill What is it? How do we measure it? Personal vs. Commercial

Feedback: Privacy Policy Feedback
Do Not Sell My Personal Information
About project: SlidePlayer Terms of Service

© 2025 SlidePlayer.com. Inc. All rights reserved.