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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