Exposure draft technical information paper 1: the discounted cash flow (DCF) method, real property and business valuations January 2011 [electronic resource]
Language: English Publication details: London IVSC 2011Subject(s): LOC classification:- 333.332091 $2 18
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 152023-2001 |
Published by the International Valuation Professional Board this exposure draft will replace the current GN9 "Discounted cash flow analysis for market valuations and investment analyses" (revised 2007). The objective of this paper is to describe the discounted cash flow (DCF) method and its application for the valuation of businesses and real property interests. It describes best practice in performing and reporting valuations using the DCF method. It also considers the different inputs that are appropriate for valuations where market value is the objective and those where investment value is required. Comments are invited before 30 April 2011.