There are a number of different ways to value a company. For many owners of small businesses who focus on minimizing taxes instead of maximizing profits, valuation methods based on profit or cash flow ...

In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...

Getting your Trinity Audio player ready... Mark T. Osler Gary Miller, SDR Ventures. Many sellers of privately owned businesses overvalue their companies. This mistake is a major reason why businesses ...

Income is perhaps the single most important measurement of a business's success in running its operations, but it is inaccurate and misleading unless the business records revenues and expenses in the ...

The development of mineral asset valuation standards, when compared to the IRRS for mineral resources and ore reserves, is relatively recent (2000 onwards). Furthermore, these have evolved through the ...

One purpose of fixing a value on an interest in a closely held business is to determine gift and estate tax liability. CPAs called upon to provide such valuations know that this can be a painstaking ...

As we discussed in the first installment of this series, the pace of mergers and acquisitions among printing and packaging firms finally is on the rise after years of languishing in the doldrums. That ...

The core purpose of a business valuation is to establish an unbiased and justifiable estimate of the economic value of a business entity. Here’s why it is important: Transparency: It provides clarity ...

In my article “IRAs and the AVM” (Trusts & Estates, January 2009), I discussed how the estate tax alternate valuation method (AVM) under Internal Revenue Code Section 2032 applies to individual ...