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The sum-of-years’ digits depreciation method: use by SEC filers
sum-of-years’ digits accelerated depreciation intangible assets financial reporting
2010/10/18
The sum-of-years’ digits depreciation method is an accelerated depreciation and
amortization technique that is acceptable for financial reporting under U.S. and IASB accounting rules. Until 1981, it ...
Amortization Value as a Method for Valuation of Poor Businesses
Business Valuation Amortization Value Liquidation Value DCF
2010/10/20
A valuation method named as amortization value is a suitable method for valuation of firms that do not meet going concern assumption but for that immediate liquidation is not necessary. This method wo...