| Description |
xiii, 176 pages : illustrations ; 26 cm |
| Series |
American casebook series |
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American casebook series.
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| Contents |
Contents note continued: 1.Corporate Taxes around the Globe -- 2.Role and Challenges of Transfer Pricing -- B.U.S. Business Entity Tax Concepts -- 1.Corporate Tax Basics: Q&As -- 2.LLC and Partnership Tax Basics: Q&As -- 3.Self-Employment and Payroll Tax Basics: Q&As -- Student Problem 9-1 -- ch. 10 Choosing the Best Entity Form -- A.Moving Targets and Collateral Consequences -- B.Key Factors and Consequences -- Example Case One Jason -- Factor 1 Earnings Bailout -- Factor 2 Self-Employment Taxes -- Factor 3 Tax-Free Reorganization Potential -- Factor 4 Control Rights -- Factor 5 Sellout Tax Hit -- Factor 6 Passive Income Potential -- Example Case Two Sue and Joyce -- Factor 7 Owner Fringe Benefits -- Factor 8 The Bracket Racket -- Factor 9 Tax-Year Flexibility -- Example Case Three Charles -- Factor 10 Different Ownership Interests -- Factor 11 Loss Utilization -- Factor 12 Real Estate -- Example Case Four Jurden Inc. -- Factor 13 C Corporation Conversion Flexibility -- |
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Contents note continued: B.Concepts and Calculations -- Bob's Signing Bonus -- 1.Present Value -- 2.Future Value -- Bob's Supplemental Retirement Benefit -- 3.Future Value from Periodic Payments -- 4.Periodic Payment from Present Value -- 5.Present Value from Future Periodic Payments -- 6.Periodic Payments from a Future Value -- 7.Annuities -- 8.Internalize of Return - Bob's Real Estate Investment -- Student Problem 5-1 -- ch. 6 Valuing a Business Enterprise -- A.The Lawyer's Non-Role -- B.Scope of the Challenge -- C.Alternative Valuation Methods -- Student Problem 6-1 -- ch. 7 Basic Microeconomics Concepts -- A.For Lawyers? -- B.The Demand Side -- Exhibit 1 Demand Curves -- Exhibit 2 Market Power Hypothetical Market -- Exhibit 3 Judy's Revenue Analysis -- Exhibit 4 Demand vs. Marginal Revenue Curves -- C.The Cost - Supply Side -- Exhibit 5 Judy's Revenue and Cost Analysis -- Exhibit 6 Average and Marginal Cost Curves -- D.Profit Maximization -- |
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Contents note continued: Example Case Five Peter -- Factor 14 Going Public Prospects -- Factor 15 The "Not My Return" Factor -- Factor 16 Reinvestment Growth -- Student Problems 10-1 through 10-4 |
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Contents note continued: 13.Strategically-Based vs. Relationship-Based -- 14.Institutionalization or Not? -- 15.High vs. Low Margin Tolerance -- E.Business Plans -- 1.Purpose and Role -- 2.Plan Elements -- 3.Appealing to Investors -- Student Problem 1-1 -- ch. 2 Financial Statement Basics -- A.The Language of Business -- B.Underlying Concepts -- 1.Objectivity -- GAPP and IFRS -- 2.Entity Focus -- 3.Going Concern -- 4.Monetary Measure -- 5.Historical Dollar Cost -- 6.Realization -- 7.Accrual -- 8.Conservatism -- 9.Consistency -- 10.Disclosure -- C.Reading Financial Statements -- SEC Guide to Financial Statements -- D.Sample Financial Statements -- Balance Sheet -- Income Statement -- Comprehensive Income Statement -- Cash Flow Statement -- Changes in Shareholders' Equity Statement -- E.Safeguards -- 1.The Audit Process -- 2.Enron and Sarbanes-Oxley -- 3.Responsible Parties -- 4.Example Audit and Internal Controls Opinion -- Student Problems 2-1 and 2-2 -- |
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Contents note continued: ch. 3 Core Business Performance Factors -- A.Fundamental Business Concepts -- Party Time Inc. -- B.Ten Key Factors -- 1.Income and EBITDA- Party Time Exhibit 1 -- 2.Cash Flow - Party Time Exhibit 2 -- 3.Current and Quick Asset Ratios - Party Time Exhibit 3 -- 4.Opportunity Costs -- 5.Fixed vs. Variable Expenses -- 6.Economies of Scale -- 7.Leverage and Return on Equity -- 8.Debt-to-Equity Ratio -- 9.Gross Multipliers and Capitalization Rates -- 10.Goodwill and Going Concern Value -- Student Problem 3-1 -- ch. 4 Leveraging Debt -- A.Business Debt Basics -- B.Five Illustrative Debt Transactions -- Carlo's Certificate of Deposit -- Ned's Equipment Note -- Martha's Mortgage -- Lucy's Line of Credit -- Duke's Letter of Credit -- Student Problem 4-1 -- C.Bonds -- Student Problem 4-2 -- D.Leveraging Real Estate - An Example -- Linda's Triumph -- Student Problem 4-3 -- E.Ned's Amortization Schedule -- ch. 5 Time-Value-of-Money Basics -- A.Time is Money -- |
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Contents note continued: Exhibit 7 Judy's Profit Analysis with Market Power -- Exhibit 8 Market Power Profit Maximization Graph -- Exhibit 9 Judy's Profit Analysis with No Market Power -- Exhibit 10 Deadweight Loss Graph -- Exhibit 11 Wealth Transfer Graph -- Student Problem 7-1 -- ch. 8 Funding the Enterprise -- A.Public Companies -- 1.Pros and Cons of Being a Public Company -- 2.Going Public Process -- 3.Public Markets: Factors and Lingo -- Stock Markets -- Stock Exchanges -- Stock Indexes -- Transaction Processing -- Market Trading Breakers -- Derivatives - Options, Swaps, Forwards, Futures -- Mutual Funds -- Exchange-Traded Funds -- Hedge Funds -- REITS -- Common Trading Strategies and Related Terms -- Student Problems 8-1 and 8-2 -- B.Closely Held Enterprises -- 1.Start-up Capital Sources -- 2.Securities Law Registration Exemptions and Risks -- 3.Dangerous Misconceptions -- Student Problem 8-3 -- ch. 9 Business Enterprise Taxation Basics -- A.The World Tax Stage -- |
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Machine generated contents note: ch. 1 Classifying and Characterizing Businesses -- A.Threshold Challenge for Lawyers -- B.Owner Differences -- 1.Single-Owner Entities -- 2.Employee-Owned Entities -- 3.Investor-Owned Entities -- 4.Hybrid Entities -- 5.Dominant-Owner Entities -- 6.Family-Dominated Businesses -- 7.Personal Service Organizations -- 8.Emerging Public Companies -- 9.Public Companies -- C.Entity Differences -- 1.Sole Proprietorship -- 2.C Corporation -- 3.S Corporation -- 4.Partnership Options -- 5.Limited Liability Companies -- D.Characteristic Differences -- 1.Product vs. Service -- 2.Asset-Based vs. Operational-Based -- 3.Stand-Alone vs. Affiliated -- 4.Market Power or Not? -- 5.Geographic Expansion Potential or Not? -- 6.High-Leverage vs. Low-Leverage -- 7.Scalable or Not? -- 8.Small vs. Large Employee Base -- 9.Union vs. Non-Union -- 10.Heavy Regulation or Not? -- 11.Internet Dependent or Not? -- 12.Low-Tech vs. High-Tech -- |
| Analysis |
Business and economics for lawyers |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Business enterprises -- Law and legislation -- United States.
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Business -- United States -- Case studies.
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Business.
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Commercial law -- United States.
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Law -- Economic aspects.
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| Genre/Form |
Case studies.
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| LC no. |
2014427772 |
| ISBN |
162810337X (paperback) |
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9781628103373 (paperback) |
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