Work File Checklist for Discounts and Premiums

Business Valuation UpdateVol. 24 No. 3
March 2018

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fair value for financial reporting
discount, Mandatory Performance Framework, premium, certified in entity and intangible valuations (CEIV)

Summary

Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.