A Revisit of ‘Known or Knowable’ and Subsequent Events in the COVID-19 World

Business Valuation UpdateVol. 26 No. 5
May 2020
Robert B. Morrison, ASA BV/IA
Alexander Dokuchaev, CFE
valuation method
subsequent events, valuation report, coronavirus, COVID-19


The authors have a recurring client for whom they perform an annual valuation as of December 31. They give a best practice suggestion as to how to address the coronavirus in their valuation report. The article includes a COVID-19 timeline they developed.