GENERATING ECONOMIC/NORMALIZED …

Fundamentals, Techniques & Theory ECONOMIC/NORMALIZED FINANCIAL STATEMENTS 1995 2015 by National Association of Certified Valuators and Analysts (NACVA). All rights reserved. Chapter Three 1 Used by Institute of Business Appraisers with permission of NACVA for limited purpose of collaborative training. CHAPTER THREE GENERATING ECONOMIC/NORMALIZED FINANCIAL STATEMENTS There are plenty of good five-cent cigars in the country. The trouble is they cost a quarter. What this country needs is a good five-cent nickel. Franklin Pierce Adams I. GENERATING economic / normalized FINANCIAL STATEMENTS A. OVERVIEW Performing a thorough analysis of the historical (and resulting economic ) financial statements of a business is prerequisite to performing a meaningful and thorough valuation.

2015 by National Association of Certified Valuators and Analysts (NACVA). All rights reserved.

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