Numerous books have been written on business valuation, however this book is different. The author not only provides a systematic and comprehensive overview of all specific aspects and valuation 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 interesting insights to challenge the different traditional valuation methods. The original approach makes this manual invaluable for specialists (accountants and CFO's) and non-specialists (business owners). The book will help to make an accurate appraisal by offering a wide range of techniques for determining a fair price, and will offer numerous arguments to challenge traditional valuation methods.