Sunday, February 13, 2011

Liquidation value

If a possible target company is "not a sustainable business model", an acquiring company would estimate the possible target company's value using:

A. balance sheet value.
B. going concern value.
C. liquidation value.


Answer: C


If the company's business model is not sustainable, the liquidation value is more appropriate than its value as a going concern (which could be negative). Balance sheet value is an accounting concept, not a valuation concept.

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