Asset Accumulation Illustrative Example The previous discussion in this series, part III, described the typical methodology and application of the asset accumulation (AA) method of the asset-based business valuation approach. This discussion presents an illustrative example of an AA method business valuation analysis. ...

Part 2: AIRA Issues New Standards for Distressed Business Valuation In this second article on AIRA Standards, the author discusses unique issues valuing distressed companies. These include the standard of value used, the premise of value, the intended use of the valuation, and cost of capital. The author also discusses the use and level of acceptance of the Industry Risk Premium (IRP) in the bankruptcy/reor ...

Build Your Own Industry Risk Premium – for Free There are a number of resources in the internet that business valuation analysts can use and incorporate into their practices. Best of all, these resources are free. With a little knowledge of excel, basic understanding of API and how it works, and knowing where to look, practitioners can readily use this information in a valuation engagement. What follows is ...