Page 212 - CFF
P. 212

Models, approaches, and methods





               Valuation              General valuation                                            AICPA’s VS section 100
               approaches             models                       Common methodologies            terminology
                                                                   Discounted cash flow            Discounted future benefits
                                                                   models                          method

               Income                 Absolute                                                     Capitalization of benefits
                                                                   Constant growth models
                                                                                                   method
                                                                   Hybrid models                   n/a

                                                                                                   Guideline public company
                                                                   Price multiples                 method
               Market                 Relative
                                                                                                   Guideline company transaction
                                                                                                   method

                                                                   Value each asset using
               Asset                  Absolute, relative           absolute and relative           Adjusted net method
                                                                   valuation models






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