When valuing minority interests of private companies, should appraisers normalize earnings? a. What are normalizing adjustments? b.

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When valuing minority interests of private companies, should appraisers normalize earnings?

a. What are normalizing adjustments?

b. What kinds of normalizing adjustments should be made?

c. What is the objective of making normalizing adjustments?

d. What is the difference between normalizing and control adjustments?

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Business Valuation An Integrated Theory

ISBN: 9780470148167

2nd Edition

Authors: Z. Christopher Mercer, Travis W. Harms

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