The 2023 AICPA Business Valuation Conference and One Thought on Valuation Adjustments
Chris Mercer
NOVEMBER 15, 2022
Atticus Frank will present tomorrow and talk about why market multiples differ between and among industries. A Thought on Normalizing Adjustments. I have heard many appraisers suggest that one should not normalize owner compensation when valuing minority interests “because the minority shareholder cannot change compensation.”
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