Equilest

FEBRUARY 1, 2023

The book covers key concepts such as cap table analysis, discounted cash flow models, and comparable company analysis, among others. Specifically, it is used to set the exercise price of stock options and other forms of equity compensation that are granted to employees, directors, and other service providers.

Business Valuation 40

Business Valuation Appraisal Fair Market Value Equity 40

IVSC

OCTOBER 21, 2023

Nygard oversees a staff of appraisers and real estate analysts who review and perform Market Value Appraisals worldwide as well as conduct various analyses including Lease – Purchase, Lease vs. Buy and Fair Market Rent Analyses. Embassy and Consulate facilities and other real estate worldwide. To a typical U.S.

Appraisal 246

Appraisal Marketability Technology Start-ups 246

Equilest

JUNE 13, 2023

Income-Based Approach The income-based approach values the business by assessing its ability to generate future income and cash flow. Methods such as discounted cash flow (DCF) analysis and capitalization of earnings are commonly used to determine the present value of expected future cash flows.

Business Valuation 52

Business Valuation Asset-based Approach Appraisal Intangible Assets 52

Value Scope

JANUARY 13, 2021

Intrinsic Value” is what equity research analysts use when they look at public stocks and bonds. Additionally, Section 1.611-2(g) outlines some considerations that a valuation of mineral properties must include for tax-oriented appraisals. ValueScope generally uses this method, by building a discounted cash flow analysis.

Fair Market Value 130

Fair Market Value Discounted Cash Flow Treasury Marketability 130

Value Scope

JANUARY 13, 2021

Intrinsic Value” is what equity research analysts use when they look at public stocks and bonds. Additionally, Section 1.611-2(g) outlines some considerations that a valuation of mineral properties must include for tax-oriented appraisals. “Fair Value” is the US GAAP application standard. We look forward to speaking with you. [1]

Fair Market Value 100

Fair Market Value Discounted Cash Flow Treasury Marketability 100

Chris Mercer

FEBRUARY 14, 2024

Mercer’s Musings #1 addressed the topic of compliance with USPAP and the Internal Revenue Service. 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).

Marketability 52

Marketability Dividends Appraisal Business Valuation 52