USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers
Chris Mercer
SEPTEMBER 2, 2022
I have focused on the changes and additions, which remain essentially unchanged in the 2020-2021 USPAP (the current version). ” The definition remains unchanged through 2020-2021 USPAP. The factor is not “sales of capital stock or other ownership interest in similar business enterprises.”
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