ABSTRACT
This chapter consides the topic of business valuation a step further. It explains the format and content of the Business Valuation Report based on best practice criteria. The valuation report must indicate the standard and premise of value. Standard and premise of value articulate the reason for the business valuation and circumstances the business is encountering at the time. Report objectives describe the scope of the report. For instance, the valuation report may be conducted on a limited scope basis, as it is defined in the American Institute of Certified Public Accountants or International Valuation Standards Council standards. Information sources describe the sources of information that were used in preparing the valuation report. Statement of limiting conditions analyses the Business Valuation Report constraints. The addendums is the final segment of the Business Valuation Report.
