Business Valuation Compliance Discounted Cash Flow Dividends 
Chris Mercer
SEPTEMBER 2, 2022
It is used some thirty times through Standard 10 (Business Valuation, Reporting). One good place to go for additional factors to consider under 9-4(c) is “PG-2 – Valuation of Partial Ownership Interests,” a Procedural Guideline in the ASA Business Valuation Standards. Holding period (i.e.,
Chris Mercer
FEBRUARY 14, 2024
Mercer’s Musings #1 addressed the topic of compliance with USPAP and the Internal Revenue Service. This second musing addresses the use of restricted stock studies to support marketability discounts in gift and estate tax appraisals prepared for the Internal Revenue Service (or for anyone, for that matter).
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