Which of the Following Methods Is Not Used to Value

question 91

Multiple Choice

Which of the following methods is not used to value a noncontrolling interest under circumstances where a control premium is applied to determine the appropriate value for such interest?

• A) Valuation models based on subsidiary discounted cash flows.
• B) Valuation models based on subsidiary residual income projections.
• C) Comparison with comparable investments.
• D) The application of a safe harbor discount rate.
• E) Fair value based on market trades.

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