Business Valuation Insights & Articles | IBV™
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42 articles7–12 of 17 articles · Standards & methodology
Standards & methodology
An accountant’s letter or a valuation report?
What separates an informal estimate from a documented valuation conclusion—and why the purpose matters.
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Standards & methodology
Retrospective valuations: evidence at the right date
A past valuation date requires a historical evidence set—not today’s performance projected backwards.
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Standards & methodology
Business appraisal or business valuation?
An appraisal is an informal indication; a valuation is a defined, evidence-based engagement. Which one your decision needs depends on who relies on the number.
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Standards & methodology
Normalised earnings
Owner wages, family salaries, personal costs and one-off items: which add-backs survive scrutiny and which quietly inflate the value.
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Standards & methodology
Enterprise value vs equity value
Why the value of the business and the value of your shares are different numbers—and how debt, cash and shareholder loans bridge them.
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Standards & methodology
Goodwill valuation
Transferable versus personal goodwill, the evidence buyers look for, and why goodwill is rarely an extra amount added on top.
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