Most of the difference lies in the details of the financials. Many small businesses do not prepare monthly financial statements and may not even have professionally prepared tax returns.
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Business Valuation Purpose: What is Valuation or Evaluation? Why does the company value change depending on the valuation PURPOSE? Are you looking to understand how to value a company?
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What is Fair Market Value? Fair market value as a term has many meanings. As a term in business valuation it has a specific meaning.