The Business Valuation Committee of the American Society of Appraisers (ASA) has released its third business valuation special topics-technical paper: “The Use of Management's Prospective Financial Information by a Valuation Analyst,” the ASA announced in a release.
The paper was recently published in Business Valuation Review and now available for complimentary download on ASA’s website. The Business Valuation Committee of the American Society of Appraisers (ASA) has created a new series of Special Topics-Technical Papers prepared by its Technical Issues Sub-committee. These recommended best-practices on special topic issues have been reviewed and approved by the Business Valuation Committee of ASA.
According to the release, 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.
Special Topics regarding the Technical Papers include:
- Use of Offers as Indications of Value in the Market Approach
- Reinvestment Considerations in Terminal Value Estimates
- The Use of Management’s Prospective Financial Information by a Valuation Analyst
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