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Use of Discounted Cash Flow Approaches in US GAAP Accounting

ThomsonReuters

Mastering discounted cash flow approaches can assist in the accounting for investments, loans and receivables, debt, credit losses, fair value measurements, pension plans, leases, business combinations, goodwill, intangible assets, asset retirement obligations, and exit or disposal cost obligations, to name a few.

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How to Value a Disaster Restoration Business

Equilest

Asset-Based Approach The asset-based approach values the business by assessing its tangible and intangible assets. Tangible assets include equipment, vehicles, property, and inventory, while intangible assets encompass the business's reputation, customer relationships, and intellectual property.