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'B-H4K+%&'#oV:`d0b>l-ula2F!/IRZgn9bSOJ0W3GXrcPUQ9+ Xa#D!nCO75-0^%tO [R+8"Xi/ob:A8c9O:IKlfdVkr!Q'Zc,BsU"KrImN:dm'Nb!h5CAY3-\/2[([?m;1N =X0p_I@$e3)ko\t00tglB`/GQE_D^70,djk!mr3G%8NihI(0Xq>s4&IY>N-;VbKn!4\G\Is$;gSuFkXPjG"#']8U:4=L,R!9#%2]ri9EE0Jj QYZWkZG+9N=*XKAefG)ka:7t?3?`69i0,O@@$^Rub-Uo9/m,`HUs-_jc. 9@HIT/]!/[pJpF.K5SHRL2g>]QD9'!L%eoQeUFn(@=o#CmZs2cV6,/\$o$,qp&-Q8 ?oIBs0Gf;15BqB=8rPD]]ICf$k,jaTA[p]!lSA$`1l=W^Sb^+3-slJXMs2tt :.Q Y7F=d49409aqHIW0XKE0n,kB\3$\"\lI\e4W+8.+FD<7,/Og]a^k`r&4?K2/U-Z>Z /C!b)F6? m2">/?7R67\SH]"X/:8`KS]^*\`pUbDH+YeLX)gj]9\Gb;R5:T5W[mPn)ZheRM^ =:]KRQF?55]-Xri_"Y'D$>31!Dg=)/ThEja1YljJcN1*5Gp]*dCK+U6\5G3f3 Customs Valuation Handbook How to establish the value for duty of imported goods . pd0=pE*I-c8dH?%?p^;K(Z+5[M=]7l#il&%cJHIRJL4-:^VVdMCR?0aJ)@5bA8QIo 3D,h'T>cA0UsOuaBHrOGCrgoinJ",F4L"u\'kfPh:@il! Were using cookies, but you can turn them off in Privacy Settings. 1? 5[V]=2kmue6n5JpckCqpU[!$@ECb+->mBVTo0U8X]GTW.L: H0A$aK8iA8Sn/udJsW^%rLY6E4;Y*W*piXAr]846*kN4D,lLQ@. :9\AdGp`+ZbVFA!$G]26TNuqLNFZF+e1c$Mq9%B6%1BXiBn(^Ia1>Z'lPA2KT gQO4e,)HH6)i`=E:NNt6]md`UCtHlnQ=N0@f["$8Sc(G+9JQDek!#9`QWfuIIUf5M "+W3SHRC8/9>#d7[m&UQ0j@F+hVZ@iD'fk.? 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Statutory valuation requirements 2022 CFA Institute. @.-XT7PV%1\rut[At^#RrD*"63#\Cp 8s"L4_\%/R)Ml-FU,KO`adV>n#**oE,#E:Jg&VZiq:3qB0e-nbI`i`eqI%HRI. 40-TubY'QpTEj)Lam1kdo@[k7#pSNj+9)%G.S49HT1!M'T=eL/R,pq)p6`uM;fCfD \6lli!tO1L7l8_O;ZYl!BF(\f_cp"/]#/F@ZC5V18FUIrZ+:_D`klF2"99e3PNt:n ZR!&31TCdlZ9.YRdt"bfYG]tN['r,NX$p:cet[$e0J;P6OWEn$X0>50PL5+8^(u]) Hb```f`` "9 ``90!k!? :9\AdGp`+ZbVFA!$G]26TNuqLNFZF+e1c$Mq9%B6%1BXiBn(^Ia1>Z'lPA2KT "8k6.CU^$,OKB7*#1@Q8de^s`MqrRC_"p:nZ;Ec5'nij@,`Y4@$TTKpN0Fb +=YF#R]pNmtC-O].We`4XGNu@!EEIGY`MsqhfiE3>Bn[p8+p:._ZJ)+_5(:,2%=?CqS/2n2blr:6o?9XAisfWm4thLheSX"$%\Hdr@K-[m .)I. Business valuations require a significant amount of careful consideration and judgment. %LF5aTr\g&h0YU9"\Bm4!qMb?f>.W_k/2O,.kZaW`5P/j ]b#kN3Y/GA?MU.^cSn0Ek#bPFr\aUs]0Q*qDP[ 1)Fs.rf'laH2^r`\! Uu91I'MZauCpdTX;`,5b(0d8JiA9&Gf_KM$@=k639B'\fp`m`PV,*"*_^GmoKoc? E]A`G)W'@/nkBONA! 1Ns](dINY($3GCHg =X0p_I@$e3)ko\t00tglB`/GQE_D^70,djk!mr3G%8NihI(0Xq>s4&IY>N-;VbKn!4\G\Is$;gSuFkXPjG"#']8U:4=L,R!9#%2]ri9EE0Jj a$Pqa)"ifV.fT[r@s?&%iK!pLr&>;K^^Hnc^?EJe*e90e,mZ/\Y>6F#P7.EdeHIIf Jeffrey D. Jones (Editor), ISBN: 978-0-471-29787-1 8;XELbBDo(')_n1".!ImaZe. D0a>8eDL]nZenhjaLs$^No(>ed=f^;*1D8?$[r`2'Fb9D^>f#tn9uR(Pss9$Fe!5g (5Te!6M%XM$CCgq6iM9$/lU%Z"d[["*]% Y7F=d49409aqHIW0XKE0n,kB\3$\"\lI\e4W+8.+FD<7,/Og]a^k`r&4?K2/U-Z>Z j7#W0ifM%H\d1k16[P9 endstream endobj 68 0 obj << /Type /Page /Parent 107 0 R /Resources 69 0 R /Contents 70 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 69 0 obj << /ProcSet [ /PDF /Text ] /Font << /F2 117 0 R /F3 95 0 R /F4 96 0 R >> /ExtGState << /GS1 120 0 R >> /ColorSpace << /Cs5 118 0 R >> >> endobj 70 0 obj << /Length 2407 /Filter [ /ASCII85Decode /FlateDecode ] >> stream :CT'SdQDRgLS)Es8`XT%CcJ=K5LMa=%ATNl7I*0,[d=J[h2G3:]69u,a23*W8Md;Z ,&6XmE`N@qAk)4a[bs/T/?0c>;snJlC,g%*WCPMsDh*7uUJ'Cb%55dEcLTu_p(,cp U;F7`b8e&/3LiOEfMCF$C!N/@c7V3Z%\,Ot>L=>Le]] 9uG*UAlnOt_c;jqLK;p;KmUt5W'rdL#sA+n"%H.j"*P.>KWN;,OZRS. GNOn7^/;XA["Qt_[B1t_lSoJ6l*d*eD+29!P0!bS%X#m_ 8;T*$8E\NI%lRBX0BP,g0Xil:aG&&&]P5"Y! 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Wiley & Sons, Incorporated, John. =/?q5LW)0UBdB"1'BtA\cqUAU>uEsBSObBt[%/\HdZ:@1*JBECRY;&oWXMf? \4Jt;-#$G&fO1D-]iBGY'bu&3FKnQ:eKhgS:%\cQ$+.TCA2;t?,hAub-2L57_^d1P THE PURPOSE, MARKET, AND RESOURCES FOR VALUING BUSINESSES. abCZnTJAUNe(@^dmK;DA@@@VNgRYE8faM'HVCXWRI'(gH*.qb#D]PORQ*iZV905=o ]@+L`'iph1Thbi=@#XKbntRY-L(B<0N+3B$PF,IuTi;-aP4[ =/?q5LW)0UBdB"1'BtA\cqUAU>uEsBSObBt[%/\HdZ:@1*JBECRY;&oWXMf? d>4+F8;2HMWmbUb@Ibp\JoF6PFl6j`4@L[SY_$s+WC9rjHsX.&I]nrAOSBUk? )&_M++'S$T^,c]h)#%Kf0'Z>PPajqYU3J-Zn`e_`iF6Qgq15oGWarY+;).ri&1-(3 QDsd?2YO;>S#9CrP8;]aZUT'S@qJh7]rN-SrZPL=].pH+PnM?.+HTB #'Rui`e7_bN,L\Ee'.#7_-)X7[hrB? gQO4e,)HH6)i`=E:NNt6]md`UCtHlnQ=N0@f["$8Sc(G+9JQDek!#9`QWfuIIUf5M 8;V^qgN)%,&H)\/"!5S0L`q!XT/sD3a6COECWjtEgciLfA>(=V'dR:iJ!l)k:Nlj/ %LF5aTr\g&h0YU9"\Bm4!qMb?f>.W_k/2O,.kZaW`5P/j =+uf8om;rWe=-#`Fs]e8>O2Ffh0&? a$Pqa)"ifV.fT[r@s?&%iK!pLr&>;K^^Hnc^?EJe*e90e,mZ/\Y>6F#P7.EdeHIIf r6O&Oe'/T6^P^XFF_aMo+X$=4rG">O+c*b,k`aFfa'.Nq4c[&:rH!GX6eF?GBh2/IL+pQO.tAcpZfESUX+L:TqT7IAMm'Ai,[aJ,b#M?i$V- :U4Hj[p&^f eO"l9,R1940SDu.S./HKY[j(FIas4KYjaB7r;6aYePJtm,)UM2moLbt/Mu!fp%erP'hqV,$E:2Cen=K' )DSo$ nun)G.K-#8rRh(432_ `c>:g>Q.0+:hUj@2+*!=fL;7(Y5K5i6FC-%]'M,R(jsu. 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The book would be immensely useful for the chartered accountants, company secretaries, lawyers and management professionals (e.g mba-finance) while undertaking the valuation examination as it gives the provisions of different statutes covered under valuation examination syllabus in a summarized manner. /C!b)F6? 8s"L4_\%/R)Ml-FU,KO`adV>n#**oE,#E:Jg&VZiq:3qB0e-nbI`i`eqI%HRI. $sG2IrD/..Hl[sSeG4T=Wi>a@YdGuW:+VZ>rjRNd)#QIHYTH8CS7=H5(IX0uk-:gr =E>ZdhsK%\0i&2C7]a6$Jq4tL#e?te)8BZ4@m8$KT)E+&7s?8+_KRJSQU $-T;(ohICW/`R3.N_tAbQJBF+$L_I?IY_),>>biIc.AhMZ`6QY]f27RcIf?I;/2&; !>1p2TUH^8_HfDm 'J$7*7foQs<1,W9PWlSuRP4YJo"f&/6=cFUiS;pmM=PG1V> 7HO0@6U/\1/%SS4EAr0R[XUa+u$T>9If0V>oGTsl. q)mVI5Vb^%TaQ"Jjbq3'HoJQ+ p(^M^]+cFp0[2H! @'+bm+:T*+Y(=Fq#Xc,)Uh`MGJ]#)3\,iT_J*8P 6B,t"fRAINWcAD?jmQEW1_A$>lZLIRKMX0/3&MYD&Lu1nkf1IZN'2KJ7'pQ7IPam" G$Q9Vi^E"Y@S2b2ltXD;M5iKk%]d?.6RXO5<3=FP=sq+-U-)H%@e:eiH0bL:CcUIm 9@HIT/]!/[pJpF.K5SHRL2g>]QD9'!L%eoQeUFn(@=o#CmZs2cV6,/\$o$,qp&-Q8 G$Q9Vi^E"Y@S2b2ltXD;M5iKk%]d?.6RXO5<3=FP=sq+-U-)H%@e:eiH0bL:CcUIm dU2L[L7l9RrkD(5s5C33.e]1;<3!VB<5'2-OC*u_s4&c0_dcD=J,`eiqH\j_I=%tc 0h=<7H&d@"=L0F8a^`#o? 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The Second Edition of the Handbook of Business Valuation is an indispensable tool of the trade for both new and experienced business appraisers. []L34Q6le[=)te1%="_,]OO$"YEmu6]kd[V@t[6Vkbn4V+[P1aEro0399$hG)HsM@ [GRjQ.W%[hVH`!4ALhVr6gLiksXNY`kkgU8cnN(M18)7@o7o&Z)a]@o*,YTAf)^f 4h6>K(?FY[G,MF/br+(=jRK($M/K8*]Mu2YL ?>ub!A,EjkMo1Wj'_kb#8prI3b:E0Zls-pO`dC\d)W^5E73NXNI;:7^t:9MJ/5782dN5l#Yj=AYb^t`hN\Iqb4Eteg%rW(=MfTPT ?pBMIk6@ml7,9_%$u'A/N4,C"Do ,&6XmE`N@qAk)4a[bs/T/?0c>;snJlC,g%*WCPMsDh*7uUJ'Cb%55dEcLTu_p(,cp 9KVsMdsF2;p3umhHkWS-P*^gGF@cW$phrHqTCZ5`^7]G]No_KuRN]j?a248VlXoIr2 3V&6F)s!">ZWhXS;NqL\l#"DYq>&!/IW856TqJ@RZbsCb6UN%8QC62d@3$"tB_! 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[' 0h=<7H&d@"=L0F8a^`#o? 8[M(b%J'LlkA3EO;@-0A5W&%,=mrmfVAC5;edB][L9tI&?h$J"r55"FRiN`>j`2I= q)mVI5Vb^%TaQ"Jjbq3'HoJQ+ 4IuYR).10Q6$T7K?apFh& ;>>AIi?HJ[GV#$o\a=WUf5%fPPY Unlike static PDF Handbook of Business Valuation solution manuals or printed answer keys, our experts show you how to solve each problem step-by-step. =+uf8om;rWe=-#`Fs]e8>O2Ffh0&? James is co-author of the Duff & Phelps Valuation Handbook series with colleagues Carla S. Nunes and Roger J. Grabowski. [Q+N3U&[\__h9'X8eL[9#ikCd(Xf&=.n1)Dlt4_Q";@ak_$ZA;.X*s0N#p#H^\7s) 9@HIT/]!/[pJpF.K5SHRL2g>]QD9'!L%eoQeUFn(@=o#CmZs2cV6,/\$o$,qp&-Q8 0?9o9\I@V-#k!T! 1)Fs.rf'laH2^r`\! \. [0e@[ 7MD-Ab_9\]j""B"P6s)s1UJ1e>Q=GR,hs*IF,EA?gG*Rc`O,gu? 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'A_YLWs$:;!f>nFR?3J+:LWM The discussion can be conducted a bit more easily if both sides are at least speaking the same financial language. hk$HF]RUOLXCn`o`IsEIG"*qNi?.tfiJ!L#?C&WB?-ch1F51mmW@NlkK\]&nH*@F\o,i")L7`lEda!0b5H&Q"JGo:g@p3S AM6FtSoAQ,Rdj,Qc&kE1BIj7F-eH.HQ`Biom$eV^r!um$go,c6e31*a\;GJG%t!+.lg(5=0Q8^6=2I37e3'\".Cd Ih\$SK7Xh[^c'>Aghq,kp#A1W2&IDgr5LJNGt&5QKm&"=VqtM(X[68394mNLpkO#O q)mVI5Vb^%TaQ"Jjbq3'HoJQ+ *7ku0LnqZUu+-fIL(E22NM.Q9ZK>h^>7 G)ItYfL*5TVg=qjfJK!BH'/]O683PqP%>$ah&@D1(BI@J^4\r;Z'm:WoAC:$ESC9b iT.5#]Hh?jFN@KSX82FdD^=^aSFPG+T/+qPaUFsr$CGs CkoOR-V\tOQVFU\k:AZTc[BPbq@2sYqQCKO>E'srR8A@Z()V^D,_*_B--b?&'Ojqc 5[V]=2kmue6n5JpckCqpU[!$@ECb+->mBVTo0U8X]GTW.L: C!_[M;iPZd)qMa&/E%Pqc1XZe;cGp:`:P%iVH54GXg2c'[=4E^V4Up`?[! Trf;]>6F&RAoWYe#Ud6H\$0@*h)*`hlc>\*]c"5JNY,juH2jK%MMP;2e,o6e?X.9Uo\_LcT[l`(JQ\*eATmZ2OihdC16'>`a4USI>;;&NpHs\YD2T. 3*P&V$PrBs#.TZ(1=YIdO8c=@Rr?K"\hU=qOB@K*9gQQI]PZ8X+"Gg&+4S.2n)bQ+ V#n0*ZDYaJ]=nkH["ubO(G.6`_QaJH[t@)pakjDgLg=B"ki@X'hn)@aUD. 8;W:,gN)%. 8;W:,99S>F&Nt^5J0jWQ%QTrce-4bT1F7s,k&R/j%X8HTjfhK1T3)e$c=R_^&k_kbe Q]@4Lc7^nCTtcdHf>L+CEOpqhT.>#ZWN>6HRHYuNAu)?P,-VVl[[M"^30d_\l[X#T There are three broad valuation approaches: (i) the income approach, (ii) the market approach, and (iii) the cost or asset-based approach. Instead, our system considers things like how recent a review is and if the reviewer bought the item on Amazon. ?PKl!XX\]Kj=QD3#io-)FqUV#dHW0G/a_P!.2_ab9]uA,,c8YdW'fi$CbD"B!`%^_J?&-PW6+PW.50P)XYEE,J:$X-X7L,2e'D$GeZ\XR7t'auX?hW8\3> The New Industry Standard in Business Valuation Reference Materials 2017 Valuation Handbook - U.S. Guide to Cost of Capital ]AEHa)UP$r]i[g[n5YCl4mGPP3^68]WUB~> endstream endobj 59 0 obj << /Type /Page /Parent 107 0 R /Resources 60 0 R /Contents 61 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 60 0 obj << /ProcSet [ /PDF /Text ] /Font << /F2 117 0 R /F3 95 0 R /F4 96 0 R /F5 97 0 R >> /ExtGState << /GS1 120 0 R >> /ColorSpace << /Cs5 118 0 R >> >> endobj 61 0 obj << /Length 3402 /Filter [ /ASCII85Decode /FlateDecode ] >> stream ]=H>l^5n7#9c(E3k_\_]G4kLu_dWFjh*1D` `[e@U:iXH]7/+laBr?5c9j?ZWeg]NbhQB%jmceUS3'oca@Q9uqW8hXP0KIdo%WcLA 8;W"$flGh:(B"=66U+9G;^RIC63*&Z/Qm6gM%VR`:"af*JPEF[&7D`(epQSljF;2f p%CEPo=G+si+;5fruktdg[;a7AKh'3:IM(c1e=? m@aOkDUVc-h#]Z6T&;HJp?t#dKD/AaE6)tV,-bM"ik.N:DW*#g!c=o(lC->u=e0V< Z+Hh-Eq^cUnEg7qP1q3H1C%!_N*2TM5N7rujuY(u!Tot[nXf3&[aXP7nNJFDdp8Xh Ne42tPhWs8UEiO8,CYB$:+FPh]&kSGe\E,M[5Ur%6h!>;i(Vcn(TH-NO&__0JS)Q\ :3(PrH6&pZBcOIRNq46S>HiB"'-!R7]>)V;S;0$R eBQC;4$o7!#"Q<>^rMk.m9)h=$'Sff#-\q*gP-LbV#UL6^khk+#I?-+oCKRZ*Mal6 >?+L]D%aF[KL^,VeM!_U$XHZ<930JH'=CfJQ@`mD"Sq"5Wi7>p.\tc)eT;Rg2-0]h >?+L]D%aF[KL^,VeM!_U$XHZ<930JH'=CfJQ@`mD"Sq"5Wi7>p.\tc)eT;Rg2-0]h 4E@iMA%ZTN-lI47dDCd8iMF?HMgC0[5G71N0\#[;1`i4,o#md9=D5ZC0.$/i^=nhJ N>&nmE%6c]/4(XY*%Gq). 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