Archive for July, 2019

Business valuation: USPAP Restricted and Appraisal report formats.

If you are creating a business valuation report that must comply with the venerable USPAP standard, you have a choice to make: should your report follow the Restricted or Appraisal report format? What is going on here? Restricted Report format – for client only The USPAP Standard 10 draws a distinction between the restricted and… Continue Reading

Business valuation discount and cap rates: minority vs control dilemma

Even the most experienced business appraisers are often confused: do the discount or cap rates apply to valuing minority or controlling business ownership interests? One share of company stock – a classical minority ownership interest The question is worth considering: values of controlling shares of business ownership can be a lot higher than the typical… Continue Reading