Z. Christopher Mercer, ASA, CFA, ABAR, founder and CEO of Mercer Capital, presented this keynote presentation to the American Academy of Matrimonial Lawyers and the AICPA 2014 Bi-Annual Joint Conference. The big five issues presented are:
- Discount Rates
- Control Premiums and Minority Interest Discounts
- Adjustments to the Income Statement
- Guideline Public Company Method and the Guideline Transaction Method
- Fundamental Adjustments
Also touched on was the topic of marketability discounts.