Compliance, Discounted Cash Flow, Dividends and Intangible Assets

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Compliance

Discounted Cash Flow

Dividends

Intangible Assets

USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers

Chris Mercer

SEPTEMBER 2, 2022

There were changes to Standards Rule 9-4(a) and 9-4(b) that shift emphasis to credible appraisal results and to introduce a focus on intangible assets for the first time, have a look at st. 2006 USPAP adds consideration of intangible assets (b)(ii). The Quantitative Marketability Discount Model (QMDM) is one of them.

Appraisal

Appraisal Intangible Assets Discounted Cash Flow Dividends

Mercer’s Musings #2: Using Restricted Stock Studies to Support Marketability Discounts

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).

Marketability

Marketability Dividends Appraisal Business Valuation

Business Valuation Zone

USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers

Mercer’s Musings #2: Using Restricted Stock Studies to Support Marketability Discounts

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