Part 5: Valuation applications (VPGAs)

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1 Scope 1.1   The guidance below provides additional commentary on the valuation of businesses and business interests, and the practical application of IVS 200 Businesses and Business Interests. 2 Introduction 2.1   IVS 200 defines a business as ’an organisation or integrated collection of assets and/or liabilities engaged in commercial, industrial, service or investment...

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