Appraisal Business Valuation Discounted Cash Flow Dividends 
Chris Mercer
JULY 15, 2022
Business appraisers routinely use the discounted cash flow model to value entire businesses. Deja Vu #9: Pre-IPO Discounts Do Not Provide Valid Evidence for Marketability Discounts. The same valuation theory applies to both. The Discounted Cash Flow Model for Businesses.
Chris Mercer
FEBRUARY 23, 2024
In Mercer’s Musings #2, we discussed the old and cold data on restricted stock transactions that have been misused by appraisers for decades. This conclusion applies to all appraisals, including those prepared for the Internal Revenue Service. In other words, value is a function of expected cash flow, growth, and risk.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Chris Mercer
SEPTEMBER 2, 2022
There Is a Problem in Business Appraisal Land. There were significant changes in Standards Rule 9-4 of the Uniform Standards of Professional Appraisal Practice regarding the development of business appraisals between 2005 USPAP and 2006 USPAP. louis video when looking for a video marketing company.
Chris Mercer
MARCH 8, 2023
We then look at the implications for the so-called “marketability discount for controlling interests.” ” We look at this “discount” from the vantage points of the definition of fair market value, the integrated theory of business valuation, and recurring and incorrect rationales for the discount.
Chris Mercer
FEBRUARY 14, 2024
This second musing addresses the use of restricted stock studies to support marketability discounts in gift and estate tax appraisals prepared for the Internal Revenue Service (or for anyone, for that matter). This musing is addressed to all appraisers, regardless of which valuation credential(s) they hold.
Expert insights. Personalized for you.
52 
Let's personalize your content