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FASB provides major new opportunity for appraisers - part 2 of 2
Business Valuation Update
Vol. 8 No. 2
February 2002
Alfred King, CMA
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Tags:
fair value
,
income approach
,
securities and exchange commission (SEC)
,
discounted cash flow (DCF)
,
book value
,
enterprise value (MVIC)
,
financial accounting standards board (FASB)
Summary
The Financial Accounting Standards Board (FASB) issued Statements of Financial Accounting Standards (SFAS) 141 and 142 in the fall of 2001. SFAS 142 changes the accounting for goodwill from an ...