The need to value complex options containing reload features is becoming increasingly more common as such options … become more proliferate. Traditionally, two types of valuation methods have been used: the intrinsic method and closed …-form models, such as Black-Scholes. These methodologies undervalue options with reload features, a fact recently recognized by …

With the FASB's emphasis on fair value, valuation of privately held companies' capital structures has taken on … additional emphasis. Each methodology proposed in the AICPA's Practice Aid "Valuation of Privately-Held-Company Equity Securities … Issued as Compensation" can result in suboptimal valuations when valuing complex capital structures. We discuss valuation of …

This article attempts to demonstrate that Internet venture valuations are not subject to different valuation standards … and rules, even though one needs to expand on the traditional valuation approach to make it applicable to internet … valuations. It is shown that traditional valuation methods (such as the discounted cash flows approach) understate value twice …

When a buy-sell agreement exits, current valuation approaches based upon the "typical buyer" concept do not address the … a totally transparent, objective fair market valuation of a specific noncontrolling interest when 1) triggering events …

implementation guidance and surveys empirical research which supports the use of the Excess Earnings Model for practical valuation …

valuation theory, when properly understood and used correctly, is a superb tool to identify where the economic value comes from …