The Cost Approach May Be the Best for Construction Firms—Here’s Why

Business Valuation UpdateVol. 21 No. 3
March 2015
Matthew Crane, ASA, CPA


The nature of construction firms is such that the use of some valuation approaches may pose problems. Although the valuation of construction firms may be speculative, in many cases, the U.S. Tax Code and the Financial Accounting Standards Board’s Accounti ...