Business Valuation Discounts and Premiums
Chapter One
Overview of Business
Valuation Discounts and
Premiums and the Bases to
Which They Are Applied
Discounts and Premiums Are Big-Money Issues
"Entity Level" versus "Shareholder Level" Discounts and Premiums
Entity Level Discounts
Discounts and Premiums Reflecting Shareholder Characteristics of
Ownership
Degree of Control or Minority
Degree of Marketability
How the Valuation Approaches Used Affect the Level of Value
Income Approach
Market Approach
Guideline Publicly Traded Company Method
Guideline Merged and Acquired Company Method
Asset-Based Approach
Use of Public Company Data to Quantify Discounts and Premiums
How the Standard of Value Affects Discounts and Premiums
Fair Market Value
Investment Value
Fair Value for Shareholder Disputes
Fair Value for Financial Reporting
American Society of Appraisers Business Valuation Standard VII: Valuation
Discounts and Premiums
Summary
This chapter calls attention to the high degree of significance of the topic ... read full excerpt from Business Valuation Discounts and Premiums ebook
