Fundamentals of the Asset-Based Business Valuation …

Business Breakups: Terminating Ownership …

www .willamette .com INSIGHTS • SUMMER 2011 53 Business Breakups: Terminating Ownership . Interests in Closely Held Businesses. Robert J. McGaughey, Esq.

  Business, Interest, Ownership, Held, Business breakups, Breakups, Terminating ownership, Terminating

Determining the Discount for Lack of …

32 INSIGHTS • WINTER 2017 www .willamette .com inTroducTion Business valuations prepared for gift and estate tax purposes usually involve the valuation of a privately

  2017, Determining, Determining the discount for lack of, Discount, Lack

NACVA-Valuing Intangibles for Fair Value …

2 Willamette Management Associates Presentation Outline • Types of intangible assets • What is and isn’t an intangible asset • Reasons to value intangible assets

  Value, Fair, Intangibles, Nacva valuing intangibles for fair value, Nacva, Valuing

Practical Applications of Patent Valuation …

American Institute of CPAs Discussion Outline Defining the valuation analyst’s assignment Data gathering and due diligence procedures Generally accepted patent valuation approaches,

  Applications, Practical, Valuation, Patent, Practical applications of patent valuation

3.00 - Block - Mangan - Rotkowski - EO …

External Obsolescence in Unit Valuation • External Obsolescence is a component of all three valuation approaches – It is implicit in the market approach (lower multiples)

Discount Rates in a Purchase Price Allocation

38 INSIGHTS • SUMMER 2013 www .willamette .com Discount Rates in a Purchase Price . Allocation. David Turney. Transaction Financial Reporting Insights. This discussion summarizes the interrelatedness of the weighted average cost of capital and

  Rates, Allocation, Recip, Purchase, Discount, Discount rates in a purchase price allocation, Discount rates in a purchase price

The Asset-Based Approach—The Adjusted Net …

30 INSIGHTS • WINTER 2018 www .willamette .com In other words, the total net operating assets should equal the total long-term debt (including the current portion of that debt) plus the total own -

  Plus

Intangible Asset Valuation – Cost Approach …

Portland, Oregon Chicago, Illinois Atlanta, Georgia Intangible Asset Valuation – Cost Approach Methods and Procedures Presentation to the Business Valuation …

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Analyzing Intellectual Property Royalty Rate Data

#aicpafvc Types of Intellectual Property Royalty rate data are most commonly used in the analysis of intellectual property There are four types of intellectual property:

  Property, Rates, Intellectual, Analyzing, Royalty, Analyzing intellectual property royalty rate

Improving Health Care Value through Shared …

www .willamette .com INSIGHTS • WINTER 2013 27 Improving Health Care Value through . Shared Accountability. Bert Zimmerli. Health Care Reform Insights

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Chapter 7--Accepting the Engagement and Planning the Audit

future. Model-based procedures are likely to be much more effective at signalling misstatement. The modelling approach is more effective because it links financial data directly to relevant operating data. In effect, model-based procedures are a direct test of the consistency between the operating and financial data--an important test in many types

  Approach, Engagement, Procedures

Understanding the Appraisal

specifies the procedures to be followed in developing and communicating an appraisal and the ethical rules for appraisal practice. As defined in USPAP, an appraisal is the act or process of developing an opinion of value. The valuation process is a systematic procedure the ... of a variety of methods that are derived in varying ...

  Methods, Procedures, Valuation

Standard on - IAAO

Mass appraisal requires complete and accurate data, effective valuation models, and proper management of resources. Section 2 introduces mass appraisal. Section 3 focuses on the collection and maintenance of property data. Section 4 summarizes the primary considerations in valuation methods, including the role of the three approaches to value in

  Methods, Valuation methods, Valuation

Consolidated Financial Statements and Notes - Air Canada

in performing audit procedures to test the recoverable amounts estimated by management. Professionals with specialized skill and knowledge in the field of valuation assisted us in performing our procedures. Our approach to addressing the matter included the following procedures, among others: Tested how management estimated the

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Chapter 2 - Incinerators and Oxidizers

Incineration, like carbon adsorption, is one of the best-known waste treatment methods for industrial gas. Carbon adsorption allows recovery of organic compounds that may have value as commodity chemicals. In contrast, however, incineration is an ultimate disposal method in

  Methods

Determining the Value of a Business

Valuation Methods Valuation Rules of Thumb ... If the lender’s internal policies and procedures require an independent business appraisal from a qualified source Note: no mention of goodwill! ... *Each approach should be considered in every valuation engagement .

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SECURITIES AND EXCHANGE COMMISSION 17 CFR Parts 270 …

requirements under rule 2a-7. One primary example is a fund’s approach to valuation and pricing. Government and retail money market funds can rely on valuation and pricing techniques that generally allow them to sell and redeem shares at a stable share price, typically $1.00,

  Approach, Valuation