ThomsonReuters

MAY 6, 2021

Discounted cash flow approaches are a helpful tool used in US GAAP accounting for valuation and impairment assessments. A discounted cash flow approach involves projecting a stream of cash flows for an item and then applying a discount rate to those cash flows to calculate a single value or a range of values for that item.

Discounted Cash Flow 52

Discounted Cash Flow Risk-free Rate Risk Premium Intangible Assets 52

Equilest

JUNE 13, 2023

Equipment, Technology, and Infrastructure The quality and condition of equipment, technology, and infrastructure directly influence the value of a disaster restoration business. Income-Based Approach The income-based approach values the business by assessing its ability to generate future income and cash flow.

Business Valuation 52

Business Valuation Asset-based Approach Appraisal Intangible Assets 52

Appraisal Rights

JUNE 5, 2017

The various problems facing the company led the court to embrace the respondents’ theory that SWS would continue to face an uphill climb given its relatively small size, which prevented it from scaling its substantial regulatory, technological, and back-office costs. Hilltop’s Influence on the Sale Process Rendered Merger Price Unreliable.

Beta 40

Beta Risk Premium Capital Structure Discounted Cash Flow 40