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BUSINESS VALUE vs. UNDERLYING ASSETS

The Mentor Group

These assets are necessary to the operation of the business, the going concern. Thus, the business valuation assumes that certain of these assets are viable and contribute to overall enterprise value. What are the reasons which compel or suggest that individual assets should also be valued?

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Cooley Discusses “Internal Control over Sustainability Reporting”

Reynolds Holding

The second difference is the “inherently more qualitative” nature of sustainability information than traditional financial reporting; the “goal is to produce information so that users may assess short-, medium-, and long-term future performance and expectations that relate to an ultimate enterprise value (or going concern value).”