| Using Liquidity for Determining Illiquidity: Another Way to Justify Your DLOM (1616Q)
Course CPE: 1 hour
Field(s) of Study: Finance-1 hr
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing. These individuals are often at the staff or entry level in organizations, although such programs may also benefit a seasoned professional with limited exposure to the area.
Advanced Preparation: None
Delivery Method: QAS Self-Study
Shipping Weight: 0lbs. 0oz.
|Recording Date: August 19, 2022
Presenter: Brian Pearson
In this session you will be provided a study of special dividends by public companies, to show that unforeseen liquidity increases value in both the short and long term. We will then review the impact that such information provides in showing the opposite - that a lack of liquidity causes a decrease in company value. It's a different and defensible means to arrive at a Discount for Lack of Marketability (DLOM).
After completing this course, you will be able to:
- Identify illiquidity from recent examples of known public company liquidity
- Differentiate your explanation for a Lack of Marketability in valuation reports
- Select and use the provided discount reference tables for report writing purposes
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
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