This section must describe and disclose the less as follows: The identity of another client's name, business, address, telephone number, facsimile, email, and use of assessment Destination Reports Business Valuation; User Valuation Reports Business and that does not restrict the users; Identity Description and assessment of the business object; explanation of the level of ownership and control on the nature of the object of assessment (controlling); Explanation of ability level business object to the assessment can be redeemed with money (marketability); Date Valuation; Date Valuation Reports Business; premise Value used; Standard value used; assumption that the substance does not reduce the value and condition-a condition that does not limit the responsibility of the evaluator Business results; Limiting the scope of work and data used for analysis in accordance with the fact that there is; Description of the Expert and the work of others when Expert Business assessors base assessment on the work of Experts, if any; Disclosure about important events after the date of assessment; Description of the provisions of the legislation related to the assessment of the assignment, and additional information that the valuer is required so that Business users the report can understand that the assessment work has been done outside of the things mentioned above.
Information Source: Business valuer must disclose and identify sources of relevant information used in the assessment of the assignment, include among others: implementation of the inspection results, inspection results over the documents related to law, registration, contract or other tangible evidence on the assessment of assets not tangible; Information about the name, position, and positions the parties have been interviewed and their relationship with the object assessment; financial information, tax information, industry data, market data, economic data, other empirical information, and documents and information sources provided by or related entities.
Adjustments to financial data. Considerations that underlie each adjustment or normalization control (control adjustment) to the financial information.
Information about the object and non-financial information is relevant. Assessors Business description must disclose information about non-financial related, among others, include: The nature, background and company history, production facilities, if any, organization structure, management, including directors and commissioners and key employees; types of equity and the rights attached ; product and or services produced; economic background, geographic market, industry market; Suppliers and key customers; Competition; Risk business; strategy and plan the future of the company (business plan) made by the Management and Regulation related legislation.
The next ……Analysis on the Financial Reports and Other Financial Information
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Plan visits to direct visit
Key point to get property value
Market Data, appropriate to get market value now?
Management risk on valuation assessment
Quality control and the assignment in valuation
Serving Reports fairness opinion
Limiting conditions and the statement Valuer assessment reports