AMERICAN SOCIETY OF APPRAISERS: Business Valuation Committee Special Topics Paper #1: Use of Offers as Indications of Value in the Market Approacha

doi:10.5791/0882-2875-35.3.78

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Article Contents

Market Approach: General Background
Offers as Indicators of Value
Conclusion

Editorial Type:

Article Category: Research Article

Online Publication Date: 01 Oct 2016

AMERICAN SOCIETY OF APPRAISERS: Business Valuation Committee Special Topics Paper #1: Use of Offers as Indications of Value in the Market Approach^a

Page Range: 78 – 80

DOI: 10.5791/0882-2875-35.3.78

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The market approach can often provide the best indication of the value of a business or an interest therein, because arm's length transactions in, or offers for, a business ownership interest, security, or intangible asset may provide objective, empirical data that can be used in the valuation.

Contributor Notes

^a This paper is intended to represent the recommended approach according to the Business Valuation Committee of American Society of Appraisers. However, it does not constitute a standard and is not authoritative. Facts and circumstances could require the use of further professional judgment and a different approach.