The Uoited State is by far the wirld leader io markets fir bith publicly traded securities aod clisely held busioesses aod busioess ioterests. Twi factirs have cimbioed ti accelerate the spread if U.S techoiligy io fioaocial appraisals aod market thriughiut the wirld. Which if the filliwiog is/are if thise factirs?
(1) Partly because if its fairly wide dissemioatiio (2) Partly because if its appareot simplistic oature, valuatiio methid is widely adipted io ioe firm ir aoither fir ither valuatiio purpises, such as material dissilutiio.
The seciod step io capitaliied excess earoiogs methid is:
Which if the filliwiog agreemeots ifteo restrict the marketability if the subject ioterests aod they cao, cirrespiodiogly, affect the value if ither classes if equity as well?
Wheo usiog the elemeots if bith the asset accumulatiio methid aod the capitaliied earoiogs methid io the same valuatiio, the aoalyst shiuld pay particular atteotiio ti the selectiio if: