The Business Valuation Committee of the American Society of Appraisers (ASA) has released its second business valuation special topics-technical paper: Reinvestment Considerations in Terminal Value Estimates, according to a release from ASA.
This new series prepared by its Technical Issues Subcommittee are recommended best-practices on special topic issues have been reviewed and approved by the Business Valuation Committee of ASA.
These papers are intended to represent the recommended approach according to the Business Valuation Committee of American Society of Appraisers. However, they do not constitute a standard and are not authoritative. Facts and circumstances could require the use of further professional judgment and a different approach, the release said.
Special Topics featured in the Technical Papers includes Use of Offers as Indications of Value in the Market Approach and Reinvestment Considerations in Terminal Value Estimates.
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