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Fair Market Value and the Nonexistent Marketability Discount for Controlling Interests

Chris Mercer

This post provides a discussion of several implications of the definition of the standard of value known as fair market value. We focus first on the definition of fair market value. We then look at the implications for the so-called “marketability discount for controlling interests.”

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What is the Adjusted Book Value Method?

Equilest

Have you wondered What is the Adjusted Book Value Method? With our "What is the Adjusted Book Value Method?" Does anyone really know what Adjusted Book Value Method is? What is the Adjusted Book Value Method? The adjusted book value approach is a valuation approach based on the balance sheet.

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Case Study: Valuation of Mid-Sized EPC Company in India

RNC

Introduction: A mid-sized EPC company in India, specializing in infrastructure projects is undergoing a thorough business valuation to ascertain its fair market value for potential strategic partnerships, mergers, or acquisitions. Questions Arise: How to value a complex project mix with varying risk profiles and revenue streams?

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Approaches and Methodologies Considered When Appraising Your Business

BV Specialists

Business owners likely have particular ideas about the value of their company and how best to calculate it, given their experience and knowledge of their financial history, and understanding of the market and industry in which they operate. Market Approach. >The Asset Approach.

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How Much Does a Small Business Valuation Cost?

Equilest

Have you wondered What is the Adjusted Book Value Method? With our "What is the Adjusted Book Value Method?" Does anyone really know what Adjusted Book Value Method is? What is the Adjusted Book Value Method? The adjusted book value approach is a valuation approach based on the balance sheet.

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Guest Post: Illinois Appraisal and Valuation Rights: An Overview

Appraisal Rights

Further, while the statute defines “fair value” to eliminate the marketability and minority discounts typically associated with “fair market value” valuations, courts in Illinois have found that “fair market value” is a relevant factor to be considered when determining “fair value.”

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WIDE VARIANCE IN DISCOUNT VALUATIONS

The Mentor Group

The Guide further states that the valuation emphasis with respect to these entities is their adjusted book value, also known as net asset value (NAV). As such, the total of the fair market values of all of the underlying assets, less actual liabilities, is the best indication of the total value of the LLC.