Special Topic Technical Papers

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Over the last several years, the Business Valuation Committee of ASA released a series of Special Topic Technical Papers prepared by its Technical Issues Sub-committee. These recommended best-practices on special topic issues have been reviewed and approved by the Business Valuation Committee of ASA.

The papers were published in the Business Valuation Committee’s quarterly professional journal, Business Valuation Review.

These papers are intended to represent the recommended approach according to the Business Valuation Committee of American Society of Appraisers. However, they do not constitute a standard and are not authoritative. Facts and circumstances could require the use of further professional judgment and a different approach.

Special Topics-Technical Papers Available for Complimentary Download:

• Use of Offers as Indications of Value in the Market Approach
• Reinvestment Considerations in Terminal Value Estimates
• Use of Management's Prospective Financial Information by a Valuation Analyst
• The Willing Buyer and the Willing Seller in Fair Market Value
• Consideration of Stock-Based Compensation in the Valuation Process