Considering the Fair Market Value Standard When Evaluating Fractional Interests

QuickRead, a primary source for current news and information highlights in areas of interest to the financial forensics consultant, published Robert Buchanan’s article Considering the Fair Market Value Standard When Evaluating Fractional Interests.

Robert writes about the application of discounts to fractional interests and argues that some appraisers are mistaken when they assert that certain levels of discounts amount to a “minority premium” for certain non-controlling interests. Here’s the logic behind his thinking.

Read full article here.

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Tracy Lamb

Valuation
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