This section has laid out a three-step approach to validating business valuations that can help you identify the areas of focus and then critique each of those areas effectively. The ultimate goal is for you to be able to identify when a value conclusion is credible and reliable. And if it’s not, then you need to know what questions to ask to get to a credible and reliable value conclusion. Or, in the case of a broker’s asking price, you need to know when to simply walk away.

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