To answer this question requires a judgment call. Each company needs to make a decision whether to disclose the values of its intangibles depending on its set of circumstances. Under the Generally Accepted Accounting Principles (GAAP) the firms should make available all information that helps investors and creditors understand and forecast future cash flows –… Continue Reading
In the US the Internal Revenue Service has laid out the expectations for what the tax authorities look for in business valuations. Here is the list: The nature of the business and its history The book value of the company stock and its financial condition The dividend paying ability of the firm The presence of… Continue Reading
