The Business Valuation Committee of the American Society of Appraisers (ASA) has released its fifth business valuation Special Topics-Technical Paper: Consideration of Stock-Based Compensation in the Valuation Process.
The paper was recently published in Business Valuation Review and now available for complimentary download on ASA’s website.
About the Special Topics-Technical Papers
The Business Valuation Committee of the American Society of Appraisers (ASA) has created a new series of Special Topics-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.
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:
01: Use of Offers as Indications of Value in the Market Approach
- 02: Reinvestment Considerations in Terminal Value Estimates
- 03: The Use of Management’s Prospective Financial Information by a Valuation Analyst
- 04: The Willing Buyer and the Willing Seller in Fair Market Value
- 05: Consideration of Stock-Based Compensation in the Valuation Process
For more information call (800) 272-8258 or e-mail mailto:firstname.lastname@example.org.
Source – appraisers.org