Valuing a Contingent Liability

Business Valuation UpdateVol. 5 No. 6
Data and Publications Update
June 1999
contingent liabilities, discount rate, generally accepted accounting principles (GAAP), financial accounting standards board (FASB)


"Valuing a Contingent Liability," King, Alfred M., M&A Today , April 1999, pp. 10-11. During an acquisition, when a buyer and seller disagree about the earnings outlook for the target company ...