ThomsonReuters

MAY 6, 2021

Mastering discounted cash flow approaches can assist in the accounting for investments, loans and receivables, debt, credit losses, fair value measurements, pension plans, leases, business combinations, goodwill, intangible assets, asset retirement obligations, and exit or disposal cost obligations, to name a few.

Discounted Cash Flow 52

Discounted Cash Flow Risk Premium Risk-free Rate Intangible Assets 52

Appraiser Newsroom

JUNE 4, 2024

Kevin Couillard | ASA, CFA | Executive Director | FairValue Advisors, LLC Kevin Couillard, ASA, CFA: Kevin has over 35 years of experience in valuing business interests and intangible assets and providing litigation/dispute resolution services regarding valuation/damage matters.

Business Valuation 59

Business Valuation Intangible Assets Appraisal Finance 59

Valutico

SEPTEMBER 13, 2023

Key methods include the Income Approach, which estimates future cash flows, the Market Approach, comparing with similar businesses, and the Asset Approach, valuing tangible and intangible assets. It needs to incorporate both the project risk and the opportunity cost, typically done using the CAPM method.

Discounted Cash Flow 52

Discounted Cash Flow Comparable Company Analysis Asset-based Approach Intangible Assets 52

Valutico

AUGUST 10, 2023

Asset-based Approach : This method functions like an inventory check, summing up a company’s tangible and intangible assets and subtracting liabilities, resulting in the company’s net asset value. It needs to incorporate both the project risk and the opportunity cost, typically done using the CAPM method.

Discounted Cash Flow 52

Discounted Cash Flow Asset-based Approach Intangible Assets Business Valuation 52

Equilest

JUNE 13, 2023

Asset-Based Approach The asset-based approach values the business by assessing its tangible and intangible assets. Tangible assets include equipment, vehicles, property, and inventory, while intangible assets encompass the business's reputation, customer relationships, and intellectual property.

Business Valuation 40

Business Valuation Asset-based Approach Appraisal Intangible Assets 40

Equilest

JUNE 10, 2023

Asset Approach The asset approach determines the value of a tax preparation business based on its net asset value. This method considers the fair market value of the business's tangible and intangible assets, including equipment, software, client lists, and intellectual property.

Business Valuation 40

Business Valuation Fair Market Value Marketability Technology 40