Don’t discount the key person discount

Many CEOs joined the “Great Resignation” in 2021. Unfortunately, some businesses will struggle without the continued involvement of a so-called “key person.” This is a major risk that must be factored into the valuation equation.

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Close-up on the cost approach

Financial statements are a logical starting point for valuing a business. The cost approach begins with the balance sheet. Is this approach right for your situation?

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