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. The Quantitative Marketability Discount Model (QMDM) is one of them. Holding period (i.e.,
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