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It details the Market Approach, which relies on current market prices of similar assets or liabilities traded in an open market, providing a reliable indicator of fair value. The Cost Approach is presented as a viable method when an active market is unavailable or the asset is highly specialized; it calculates fair value based on the cost of replacement with a similar asset, plus an appropriate profit margin. The Income Approach postulates that an asset's value is equivalent to the present value of its expected future cash flows, making it particularly relevant for unique, non-marketable assets like proprietary technology, patents, or trademarks, where value is directly linked to income generation potential over time. The document emphasizes that in practical application, a single approach or a combination of these techniques can be employed, with the choice of method being contingent upon the asset's nature, market data availability, and the specific circumstances of the entity involved.",{"@graph":69,"@context":99},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/6-valuation-techniques-for-determining-fair-value/24912",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Lucas Martin","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction","https://schema.org",{"og:url":83,"og:type":101,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":103,"canonical":83},"index,follow",{"doc_id":105,"site_id":62},24912,1778190207,{"code":4,"msg":5,"data":108},{"doc_id":105,"user_id":109,"nickname":87,"user_avatar":110,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":115,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":116,"seo_description":67,"update_tm":106,"read_time":24},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","cbCaihYaUigL70rv","https://ap.wps.com/l/cbCaihYaUigL70rv","pdf",437622,"English","6 Valuation Techniques for Determining Fair Value | PDF"]