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Now in a Fifth Edition, Cost of Capital brings together the issues in the cost of capital computation in a way that melds timely advice with serious debate about the best practices in the area. Now available as a two-volume set, the new edition presents all new case studies; updated chapters of SFAS 141, 142, 144, distressed companies, convertible bonds, hybrid instruments; and a companion web site featuring online tools, materials, and links to relevant resources. This is the definitive cost of capital reference tool for professional valuation practitioners, attorneys, judges, investment bankers, CFOs, and CPAs.