AMERICAN SOCIETY OF APPRAISERS: Business Valuation Committee Special Topics Paper #1: Use of Offers as Indications of Value in the Market Approach

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American Society of Appraisers Business Valuation Review™
Fall 2016 Volume 35, Issue 3 pp. 78-80

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valuation method
market approach

Summary

The market approach can often provide the best indication of the value of a business or an interest therein, because arm's length transactions in, or offers for, a business ownership interest, security, or intangible asset may provide objective, empirical data that can be used in the valuation.
AMERICAN SOCIETY OF APPRAISERS: Business Valuation Committee Special Topics Paper #1: Use of Offers as Indications of Value in the Market Approacha
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