25 Factors Affecting Business Valuation

Hard Assets

Hard assets are found in the financial documents produced for tax purposes.

An entrepreneurial valuator with relevant experience is going to be able to adjust and determine the "fair market value" of these assets as this is the purview of an entrepreneurial valuator. We should beware of those who would put “fair market value” to hard assets without personal experience buying and selling hard assets as required by the Canada Income Tax Act Policy Paper for finding “fair market value”.