Remove Compliance Remove Discounted Cash Flow Remove Dividends Remove Marketability
article thumbnail

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

Chris Mercer

louis video when looking for a video marketing company. The extent to which the interest is marketable and/or liquid. the expectations for dividends or distributions to the illiquid minority interest over the expected holding periods of illiquid minority interests. And that’s a problem. Holding period (i.e.,

article thumbnail

Financial Reporting in the COVID-19 Era for Accounting Professionals

ThomsonReuters

Are you in compliance with requirements? Do you have sufficient cash flow from operations to cover your debt obligations? Are you able to pay dividends or payments on lines of credit from suppliers? discounted cash flows, loss rate, roll rate, or probability of default). Fair value measurements.

article thumbnail

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

Chris Mercer

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).