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13 questões de Valuation

  Questões de Valuation (Hitchner/Financial Valuation/2017)  Which of the following is the as of date for valuation? a. Any time within one year b. As of a single point in time c. As of a single point in time or six months later d. Date that the report is signed Comentários:  b. As of a single point in time The valuation date is always as of a single point in time , typically a day. Valuation of a business is a dynamic , not static, exercise . Values can change constantly, such that a value today may be very different from the value a year from  now or even just a few months from now. In the estate tax area, valuations are  as of the date of death or six months later. However, this is only for estate tax.  The date that the analyst signs the report usually does not coincide with the as  of date. The signature date is most often after the valuation date. (Hitchner/Financial Valuation/2017)  This is a detailed report per SSVS. What other types of re...