Know the differences between fair market value and fair value
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Description
Abstract: The terms “fair value” and “fair market value” are sometimes used interchangeably. To a business valuation professional, however, they have very different meanings. This article explains the IRS definition of fair market value and how it’s used as a starting point for determining fair value in shareholder disputes and divorce cases. A sidebar shows how the meaning of fair value differs in a financial reporting context.
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Newsletter | Valuation & Litigation Briefing / Litigation & Valuation Report |
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