by apexcpas | Jul 4, 2018 | Valuations
What is the value of your business? Most people answer that question in terms of the dollar amount they hope they could sell the business for. That’s one definition of value. But, the value of your business can also be expressed in its contribution to the...
by apexcpas | Jul 4, 2018 | Valuations
What adds value to a business from the buyer’s viewpoint? What takes away from value? Here’s a list of each. Value Enhancers Trained, stable work force Established, creative management team Product/service with a clear competitive advantage Stable revenues...
by apexcpas | Jul 4, 2018 | Valuations
According to the IRS, fair market value is defined as “the price at which the property would change hands between a willing buyer and a willing seller, when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both...
by apexcpas | Jul 4, 2018 | Valuations
In a case involving the donation of a conservation easement, the Tax Court ruled that the charitable contribution deduction was 100 times less than estimated by the appraiser. Although the $3.245 million contribution deduction was supported by an appraisal conducted...
by apexcpas | Jul 4, 2018 | Valuations
A real-life case can provide valuable insights into valuation issues and how to resolve them. Each case requires thoughtful analysis and the creation of a work program designed specifically for the situation at hand. This article was written by a CPA at Cowan,...