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

Chris Mercer

SEPTEMBER 2, 2022

There were significant changes in Standards Rule 9-4 of the Uniform Standards of Professional Appraisal Practice regarding the development of business appraisals between 2005 USPAP and 2006 USPAP. I have focused on the changes and additions, which remain essentially unchanged in the 2020-2021 USPAP (the current version).

Appraisal

Appraisal Intangible Assets Discounted Cash Flow Dividends

No Marketability Discounts or Discounts for Illiquidity for Controlling Interests of Companies

Chris Mercer

APRIL 7, 2023

Important Definitions The Sixth Edition of Shannon Pratt’s Valuing a Business (with the ASA Educational Foundation) was published in late 2022. Important Definitions The Sixth Edition of Shannon Pratt’s Valuing a Business (with the ASA Educational Foundation) was published in late 2022. ” (p.

Marketability

Marketability Fair Market Value Appraisal EBITDA

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

No Marketability Discounts or Discounts for Illiquidity for Controlling Interests of Companies

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