Chris Mercer

MARCH 8, 2023

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.”

Fair Market Value 52

Fair Market Value Marketability Appraisal Business Valuation 52

Equilest

OCTOBER 30, 2022

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.

Book Value 40

Book Value Fair Market Value Banking Appraisal 40

Equilest

NOVEMBER 1, 2022

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.

Business Valuation 40

Business Valuation Book Value Fair Market Value Banking 40

Sun Acquisitions

OCTOBER 13, 2023

Asset-Based Valuation Asset-based valuation determines the worth of a company by considering its net asset value (NAV). This approach involves analyzing the fair market value of the target company’s assets and liabilities.

Discounted Cash Flow 59

Discounted Cash Flow Book Value Liquidation Value Price to Book 59

Shuster & Co.

DECEMBER 15, 2021

The value is based on the net cash that would be generated from the sale of assets. Generally, this approach results in a lower value than other approaches, including the fair market value method. Adjusted Book Value Method. Discounted Cash Flow (DCF)/Income Valuation.

Discounted Cash Flow 52

Discounted Cash Flow Book Value Liquidation Value Weighted Average Cost of Capital 52

RNC

APRIL 22, 2024

Fair value less disposal costs (FVLCD) is the amount obtained from selling an asset, minus disposal expenses like legal fees and taxes. Value in Use (VIU) estimates future cash flows from asset use and is discounted for risks. This means recognizing a loss because the asset’s value has declined.

Compliance 52

Compliance Intangible Assets Fair Market Value Book Value 52

Appraisal Rights

APRIL 9, 2020

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.”

Appraisal 52

Appraisal Fair Market Value Book Value Dividends 52