Discounts may apply when company holds nonhomogeneous assets or a diverse portfolio

Business Valuation Update
Special Reports
October 25, 2001
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
real estate investment trusts (REIT), empirical evidence, portfolio discount

Summary

Shannon Pratt's latest book Business Valuation Discounts and Premiums thoroughly discusses the well-known minority and marketability discounts. However, it also covers less familiar discounts, such as ...