Thoughts on the Treatment of Under-construction Projects in Enterprise Value Assessment Using the Income Approach
This paper discusses the treatment of under-construction projects and related issues when using the income approach to conduct enterprise value assessment,which are often the subject of professional disagreements and regulatory attention in practice. The author puts forward his own ideas on these issues in order to draw the attention of practitioners and encourage further research,providing reference for practical assessment work.
Income approachEnterprise value assessmentUnder-construction projects
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