Adjustments needed? — Common considerations when evaluating financial statements
$225.00
Description
Abstract: Because of their distinctive characteristics, companies account for financial results in different ways — even when conforming to Generally Accepted Accounting Principles (GAAP). As a result, appraisers must decide whether to adjust a company’s financial statements to estimate its fair market value. This article takes a closer look at specific categories of adjustments, including accounting methods and control issues. A sidebar warns against double-counting an interest’s lack of control in regard to interrelated valuation components.
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