Summary
A monthly roundup of key developments of interest to business valuation experts.
goodwill, american society of appraisers (ASA), business valuation profession, cost of capital, discount for lack of control (DLOC), discount rate, economic forecast, expert testimony, goodwill impairment, impairment testing, M&A transactions, mergers and acquisitions (M&A), private company valuation, restricted stock, risk analysis, the appraisal foundation (TAF), valuation standards, breach of fiduciary duty, business valuation resources, capitalization rate, discount for lack of marketability (DLOM), fair market value (FMV), intangible, healthcare appraisal, healthcare multiples, private equity, multiple, benchmark, overpayment, industry analysis, accounting, generally accepted accounting principles (GAAP), cost of equity, valuation report, financial accounting standards board (FASB), fairness opinion, american institute of certified public accountants (AICPA), employee stock ownership plan (ESOP), venture capital, working capital, adequate consideration, guideline transaction method, lease, certified in entity and intangible valuations (CEIV)