Normalizing Adjustments--Time to Revisit

Business Valuation UpdateVol. 18 No. 6
June 2012
Rod Burkert, CPA/ABV, CVA

Summary

For most valuations, adjusting entity-level earnings to develop control and minority interest values has become a generally accepted business valuation practice. This is a good thing. It frees us from extrapolating data from questionable control premium s ...