Most business valuation assignments call for a conclusion of value. However, there may be times when a calculation of value can be a quicker, more cost-effective solution. Value Conclusions When providing conclusions of value, valuators consider all approaches and procedures they deem appropriate for the circumstances. The valuation takes into account applicable valuation practices and standards, as well as any relevant legal…

Appraisers are sometimes met with surprise when they deliver business valuation reports to clients. An attorney or business owner may have hired the expert to determine the fair market value of a business interest for, say, divorce or gift and estate tax purposes — and the client wonders, “Is this all I would receive if I were…

We’ve all heard the phrase that the “whole is greater than the sum of its parts.” But you might not know this theory can apply when valuing business interests.Control Is ValuableWhen a publicly traded business is acquired in the whole by an outside buyer, it’s often purchased for a greater value on a per share basis…