Which of the following methods is not used to value a noncontrolling interest under circumstances where a control premium is applied to determine the appropriate value for such interest?

rev: 08_04_2017_QC_CS-95037

Multiple Choice

• Valuation models based on subsidiary discounted cash flows.
• Valuation models based on subsidiary residual income projections.
• Comparison with comparable investments.
• The application of a safe harbor discount rate.
• Fair value based on market trades.