Going Concern Valuation

L. Deane Wilson Ma Asa

ISBN 10: 1462065651 / ISBN 13: 9781462065653

Published by Iuniverse Feb 2012, 2012

About this Item

This item is printed on demand - it takes 3-4 days longer - Neuware -'Our purpose in writing this book is multifaceted. First, this book aims to present a clear understanding of going concern valuations, at the same time resolving the current misrepresentations surrounding the issue. Additionally, this book offers a new set of rules readers can use to determine which property types qualify as going concern valuations and which do not.' This book presents an understanding that in performing a Going Concern Valuation of properties which are perceived to have a business component, it may not be possible to segregate, allocate, or value the components individually. 'For example, when appraising the going concern value of a motel with occupancy of 75% it could be argued and possibly proven that there is a value that can be separated from the overall value, or going concern value, to the business component. On the other hand, however, appraising that same motel with only 40% occupancy presents a completely different set of circumstances that could easily draw completely opposite conclusions. It simply may be a lack of sufficient tools or data to argue and prove that the business component in fact has value separate from the real estate. To do so with authority is tantamount to ignorance or arrogance.' 220 pp. Englisch.

Seller Inventory # 9781462065653

Bibliographic Details

• Title: Going Concern Valuation
• Publisher: Iuniverse Feb 2012
• Publication Date: 2012
• Language: English
• ISBN 10: 1462065651
• ISBN 13: 9781462065653
• Binding: Buch
• Condition: Neu
• Dimensions: 235W x 157H x 18D millimeters 235 millimeters width by 157 millimeters height by 18 millimeters depth
• Weight: 515 grams

About this title

Synopsis

"Our purpose in writing this book is multifaceted. First, this book aims to present a clear understanding of going concern valuations, at the same time resolving the current misrepresentations surrounding the issue.

Additionally, this book offers a new set of rules readers can use to determine which property types qualify as going concern valuations and which do not."

This book presents an understanding that in performing a Going Concern Valuation of properties which are perceived to have a business component, it may not be possible to segregate, allocate, or value the components individually.

"For example, when appraising the going concern value of a motel with occupancy of 75% it could be argued and possibly proven that there is a value that can be separated from the overall value, or going concern value, to the business component. On the other hand, however, appraising that same motel with only 40% occupancy presents a completely different set of circumstances that could easily draw completely opposite conclusions. It simply may be a lack of sufficient tools or data to argue and prove that the business component in fact has value separate from the real estate. To do so with authority is tantamount to ignorance or arrogance."