Two techniques fall under the income approach umbrella when valuing a private business interest: the discounted cash flow (DCF) method and the capitalization of earnings method. How […]
Historical financial results are only relevant in a valuation to the extent that the business expects to achieve similar results in the coming years. […]
At the heart of every successful buy-sell agreement are well-reasoned business valuation provisions. By thinking through valuation matters and anticipating potential sticking points while […]
When valuing a business, recent market volatility may well translate into higher discounts for lack of marketability (DLOM) because investors generally will pay less […]
The 30-year anniversary of Daubert v. Merrell Dow Pharmaceuticals Inc. (509 U.S. 579) will be coming up in 2023. This decision officially made federal judges the “gatekeepers” […]
When valuing a business, it’s important to clearly identify the appropriate premise of value. There are two basic options: going concern value or liquidation […]
The market approach is an intuitive way to value a private business interest. It bases the subject company’s value on sales of other similar businesses or business […]
Imagine you’ve got your eye on a business that seems like an attractive investment or acquisition target. It boasts strong earnings, competitive growth estimates […]
Business valuation professionals who serve as expert witnesses in court face two daunting tasks: First, they must capture the attention of a judge or […]
Charitable contributions can be an effective way to lower taxes for the current tax year, but they don’t necessarily have to be made with cash. Charities also […]
