Proper Valuation of Promissory Notes Requires Qualified Business Appraisers
April 2011
Lynton Kotzin, CPA, ABV, CFA, ASA, CBA, CFF, CIRA
Suzanne Daggert
Access the Full Article
This article is available with a subscription to any of these products:
Already a subscriber? Login
This article is also available for purchase.
(1,140 words)
Add to Cart >>
Summary
Promissory notes are not something that appraisers are often asked to value. It seems simple enough—value is the unpaid principal plus accrued interest—right? The answer is no longer so simple. With increased IRS scrutiny (and power to impose appraisal pe ...