The Treatment of Management Projections
نویسنده
چکیده
Management-prepared financial statement projections are an important component of the income approach to business valuation, specifically the discounted cash flow valuation method. And, the discounted cash flow valuation method is frequently used and assigned material weighting in the business valuation performed for gift tax, estate tax, and generation-skipping tax purposes. This discussion considers how to approach managementprepared projections when the valuation analyst considers them to be of low quality—or not reflective of the subject company’s true risk profile.
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