Measuring fair value for financial reporting purposes
Fair market value is the appropriate standard of value in most business valuation assignments. But when valuing an asset for financial reporting purposes, fair value is generally used. Here’s an overview of what fair value is and how it differs […]
Read More Valuing a startup business
Do you know how much your startup is worth? A business valuation professional answers this question by combining the entrepreneur’s projections with objective, market-based data.
Read More IRS provides roadmap on how to value a private business
Have you taken the time to read the full text of IRS Revenue Ruling 59-60? It offers detailed guidance on valuing a business that may be used for tax purposes and beyond.
Read More Valuation provisions to incorporate into buy-sell agreements
A buy-sell agreement can be an important tool to ensure a smooth transfer of ownership in the case of an owner’s death, disability or divorce. But it’s critical for these agreements to cover all the valuation bases.
Read More Looking to the future when valuing a business
Hypothetical investors would review historical financial statements, but they’d be more interested in a company’s future economic benefits.
Read More Discounting vs. capitalizing: Common business valuation methods at a glance
Future earnings are often used to estimate the value of a private business interest. Here’s how two popular earnings-based valuation methods measure up.
Read More Putting a price tag on intangible assets
How much are intangible assets worth in today’s volatile marketplace? Here’s how to find the answer.
Read More How business valuators estimate the DLOM in a volatile market
Discounts for lack of marketability can have a major impact on the value of a business interest. Here’s a look at factors that business valuation professionals consider when quantifying this discount.
Read More Will your business valuation expert survive a Daubert challenge?
Solid expert testimony can make or break a case. So it’s critical to take steps to help ensure that your business valuator will withstand a Daubert challenge.
Read More Going concern value, liquidation value or somewhere in between?
Do you know the difference between going concern value and liquidation value? The latter has relevance beyond bankruptcy cases.
Read More Finding comparable transactions to use in business valuation
Pricing multiples derived from objective market data can be powerful indicators of business value. The challenge lies in identifying meaningful comparable transactions.
Read More Business valuations needed for private stock donations
Donating private business stock to a charity can help lower taxes. But you’ll need to act before year end to get a deduction for 2022. Here’s how to claim the tax break and help ensure it passes muster with the IRS.
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