000 01411cad a22002055a 4500
001 L152023
008 110126s2011 xxk f 000 0 eng d
035 _a(Sirsi) u152023
041 0 _aeng
050 0 4 _a333.332091 $2 18
110 2 _aInternational Valuation Standards Council
_95828
245 0 0 _aExposure draft
_btechnical information paper 1: the discounted cash flow (DCF) method, real property and business valuations January 2011
_h[electronic resource]
260 _aLondon
_bIVSC
_c2011
520 _aPublished 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.
590 _aKA NTK
651 4 _aInternational
690 _aPROPERTY-PROPERTY APPRAISAL AND VALUATION
856 4 8 _uhttps://www.ivsc.org/pubs/exp_drafts/1101_dcf_method.pdf
_zView the document free of charge at www.ivsc.org
942 _n0
999 _c111804
_d111804