This means estimating what the future earnings of the business are worth to the buyer, comparing similar business sales, or estimating the value of the business if the assets were sold off piecemeal.
The term book value is derived from the accounting practice of recording an asset's value based upon the original historical cost in the books minus depreciation. Carrying value looks at the value ...
The Standards Board for Alternative Investments (SBAI), custodian of the Alternative Investment Standards, has announced that ...