Chris Mercer

FEBRUARY 8, 2024

Many years ago, I wrote a column for the Business Valuation Review that the editor, Jay Fishman, FASA , called “Mercer’s Musings.” We must also comply with the ASA Business Valuation Standards and the Principles of Appraisal Practice and Code of Ethics of the American Society of Appraisers.

Appraisal 52

Appraisal Business Valuation Business Enterprise Dividends 52

Chris Mercer

APRIL 7, 2023

My most recent post, titled Fair Market Value and the Nonexistent Marketability Discount , generated quite a discussion when posted on LinkedIn. The post provided a solid rationale that there is no such thing as a marketability discount for controlling interests of companies. ” (p.

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Marketability Fair Market Value Appraisal EBITDA 52

Chris Mercer

SEPTEMBER 2, 2022

louis video when looking for a video marketing company. It is used some thirty times through Standard 10 (Business Valuation, Reporting). The factor is not “sales of capital stock or other ownership interest in similar business enterprises.” The extent to which the interest is marketable and/or liquid.

Appraisal 52

Appraisal Intangible Assets Discounted Cash Flow Dividends 52