Global BVU News and Trends March 2021
Business valuation news from a global perspective.
ASA International Appraisal Conference: Winds of Change Part 2 of 2
The ASA International Appraisal Conference held at the Marriott Waterside Hotel & Marina on July 14-16 in Tampa, Florida was anything but business as usual this year.
S corp value and capital gains
How Do Unrealized Capital Gains Affect Valuation of S Corporation Stock? , Susan G. Massey, The Valuation Examiner , May/June 2002, pp. 26-29. The Tax Court recently agreed that it is appropriate ...
Discretionary earnings valuation method used for smaller companies
The "multiple of discretionary earnings method" is gaining acceptance as a method for valuing small companies, but the user must understand it, or it may be misapplied. Three key questions To ...