haku: @indexterm VALUATION / yhteensä: 677
viite: 492 / 677
| Tekijä: | Russell L.C. |
| Otsikko: | How to value covenants not to compete |
| Lehti: | Journal of Accountancy
1990 : SEP, VOL. 170:3, p.85-86, 90-92 |
| Asiasana: | COMPETITION VALUATION ASSETS |
| Kieli: | eng |
| Tiivistelmä: | A discussion on the interest in covenant valuation issues and a method of valuing a typical covenant not to compete. Increased use of covenants. 4 elements need to make a covenant legal. Need for appraisal. Tax considerations. Relevant tax court cases. Questions a valuation consultant needs to investigate when valuing a covenant not to compete. Three valuation approaches. Setting a value. A qualitative assessment. Two Exhibits illustrate the study. |
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