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Let’s TalkFair Value
A standard of value that is similar to fair market value, but no discounts are applied, such as discounts for lack of control or lack of marketability.
See Also
Book value, fair value, market value.
Tips
Fair value is the standard of value most often used in a lawsuit concerning the rights of dissenting shareholders when determining the value of business. An appraisal right is the primary right that minority shareholders have in a sale.
Related Resources
Business Valuation Standards of Value & Fair Market Value
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