Chris Mercer

MARCH 8, 2023

This post provides a discussion of several implications of the definition of the standard of value known as fair market value. We focus first on the definition of fair market value. We then look at the implications for the so-called “marketability discount for controlling interests.”

Fair Market Value 52

Fair Market Value Marketability Appraisal Business Valuation 52

Equidam

JUNE 10, 2025

We’ll also cover the legal requirements (fair market value, documentation, audit readiness) and show why an accurate, compliant valuation is crucial to maintain the tax benefits. They may pay a small exercise price in the future to buy the shares (often set at the current fair market value).

Fair Market Value 59

Fair Market Value Start-ups Equity Compliance 59

IVSC

MARCH 22, 2022

The latest edition of IVS now incorporates the following definitions: Basis (bases) of Value. Discount Rate(s). Equitable Value. Fair Market Value. Fair Value (IFRS). Investment Value. Liquidation Value. Market Value. Synergistic Value. Value (noun).

Compliance 244

Compliance Discounted Cash Flow Fair Market Value Liquidation Value 244

RNC

MAY 22, 2025

What documents are needed? Key documents include financial statements, tax filings, asset inventories, business projections, contracts, and relevant market or industry data. Market Conditions: Broader economic conditions and market sentiment directly impact valuations, influencing the overall fair market value of businesses.

Business Valuation 52

Business Valuation Discounted Cash Flow Intangible Assets EBITDA 52

Value Scope

JANUARY 13, 2021

But the real issue has to do with a lack of clarity in the text of royalty and lease documents. Cash is king, so if you can get to the actual, observable movements of cash through the value chain, then the value can be allocated properly. This will determine the Standard of Value; there are more than one.

Fair Market Value 130

Fair Market Value Discounted Cash Flow Marketability Treasury 130

Value Scope

JANUARY 13, 2021

But the real issue has to do with a lack of clarity in the text of royalty and lease documents. Cash is king, so if you can get to the actual, observable movements of cash through the value chain, then the value can be allocated properly. This will determine the Standard of Value; there are more than one.

Fair Market Value 100

Fair Market Value Discounted Cash Flow Marketability Treasury 100

Equilest

APRIL 24, 2024

The process of a buyout typically involves thorough negotiations, valuation assessments, and legal documentation to facilitate a smooth transition of ownership. Discounted Cash Flow (DCF) Analysis: Estimating the present value of the company's future cash flows, taking into account factors such as risk, growth rates, and discount rates.

Discounted Cash Flow 40

Discounted Cash Flow Earnings Multiplier Fair Market Value Compliance 40