tailieunhanh - Business Valuation and Taxes Procedure Law and Perspective phần 10

giao dịch duy nhất trong cổ phiếu của công ty với hơn $ 100 triệu doanh số bán hàng đã được lựa chọn từ các cố vấn thẩm định giá cơ sở dữ liệu giao dịch trước khi IPO. Kể từ khi công ty đã trả không có cổ tức và không có khả năng trong tương lai gần, chỉ có cổ phiếu chi trả cổ tức không được lựa chọn từ cả hai cơ sở dữ liệu. | Chapter 24 Questions to Ask Business Valuation Experts Summary Qualifications Financial Statement Adjustments and Analysis Economic and Industry Data Site Visits and Interviews General Questions about Methodology Discount and Capitalization Rates in the Income Approach Projections Used in the Income Approach The Market Approach Asset-Based Approach Entity-Level Discounts Minority Interest Discounts Control Premiums Discounts for Lack of Marketability Voting Nonvoting Stock Questions about Contradictory Prior Testimony SUMMARY This chapter consists of a partial list of questions that are useful to ask potential valuation experts. The questions are applicable in all types of valuation cases including family law state dissenting stockholder or minority oppression actions bankruptcy cases ad valorem cases and tax cases regardless of the standard of value. QUALIFICATIONS Are you employed Where Please describe your employment history. Please describe your educational background. Did your work experience allow you to get involved in Did you have occasion to focus on 400 Qualifications 401 Since you began your career what work have you done in the area of Do you have a copy of your curriculum vitae Please describe any articles you published. Have you ever been recognized as an expert in any court on the subject of Have you previously authored articles presented opinions in any form or offered any testimony that is contrary to the opinion you intend to give here What professional designations do you hold that relate to business valuation American Society of Appraisers FASA ASA AM Institute of Business Appraisers MCBA CBA BVAL American Institute of Certified Public Accountants ABV National Association of Certified Valuation Analysts CVA GVA CFA Institute CFA The Canadian Institute of Chartered Business Valuators FCBV CBV What percentage of your time do you spend doing business valuations If less than 100 percent what do you do with the rest of your time 402 QUESTIONS TO ASK

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