USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers
Chris Mercer
SEPTEMBER 2, 2022
The factor is not “sales of capital stock or other ownership interest in similar business enterprises.” ” The other business interest could be privately owned or publicly traded based on this guidance. There are seven specific factors in USPAP in both the 2005 and 2006 editions. Holding period (i.e.,
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