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Tag: Valuation

Close-Up On The Cost Approach

The cost (or asset-based) approach to valuing a business focuses on the balance sheet. This financial statement reports ‘book values’ for the company’s assets and liabilities. Here’s how the cost

When Subsequent Events Count

The value of a business interest is valid as of a specific date. The effective date is a critical cutoff point because events that occur after that date generally are

Tax Affecting & Valuing A Pass-Through Business

Most U.S. businesses operate as so-called “pass-through” entities, including partnerships, limited liability companies, and S corporations. For decades, the IRS and valuation professionals have been at odds over how to

Six Steps To Prepare Your Business For A Sale

The COVID-19 pandemic has put unprecedented stress on private business owners. Some are now considering selling their businesses. Before putting your business on the market, it’s important to prepare it

Measuring Fair Value For Financial Reporting

Business assets are generally reported at the lower of cost or market value. Under this accounting principle, certain assets are reported at fair value, such as asset retirement obligations and

Seven Ways to Prepare Your Business for Sale

For some business owners, succession planning is a complex and delicate matter involving family members and a long, gradual transition out of the company. Others simply sell the business and