Quantifying the Lack of Control Discount
Should business appraisers rely more on implied rates of return when quantifying minority discounts? A thought provoking webinar was sponsored by the American Society of Appraisers (ASA) on March 25, 2014. Presenters Eric W. Nath and Bruce A. Johnson encouraged appraisers to place much more emphasis on factors that would be considered by “real world” …