A member of the working group involved in the creation of Valuations in Financial Reporting Valuation Advisory 3: The Measurement and Application of Market Participant Acquisition Premiums, issued by The Appraisal Foundation, has written an article that reiterates the findings of the advisory. The article, “Market Participant Acquisition Premiums in Valuations for Financial Reporting Purposes,” is by Carla Glass, who is managing director in the Valuation and Litigation Support Services group at Marcum LLP.