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Valuation
There are many systems for valuing a business. Which is best depends entirely on the type of business being valued and the purpose of the valuation. For example: Market Comparison Approach, Replacement Value Approach, Future Net Operating Income Approach, Historical Net Operating Income Approach, Going-Concern Value, Enterprise Value, Liquidation Approach, Formula Approach, Capitalization of Dividends Approach, Debt-Free Approach, Reconstructed Capital Structure Approach, Capitalization of Future Cash Flow Approach, Capitalization of Historical Cash Flow Approach, Adjusted Book Value Approach, or Tax Value Approach. What is most important? Knowing how not to valuate a business. 
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Jordan Krant, CPA |
Current development in fair value accounting matters Valuation - the anchor issue in the top ten most common business transactions Understanding capitalization and the discount rate Determining the premise of value - as on-going business or as liquidation? Examples of valuation scenarios Conducting valuations in the environment of a business dispute |
