{"id":996,"date":"2024-02-21T18:58:52","date_gmt":"2024-02-22T00:58:52","guid":{"rendered":"https:\/\/anepsaglobal.com\/?page_id=996"},"modified":"2025-04-01T13:26:23","modified_gmt":"2025-04-01T19:26:23","slug":"avaluo-de-negocio-en-marcha","status":"publish","type":"page","link":"https:\/\/anepsaglobal.com\/en\/avaluo-de-negocio-en-marcha\/","title":{"rendered":"What is a Going Business Appraisal? \u2013 Going Business Appraisal \u2013 Business Valuation"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"996\" class=\"elementor elementor-996\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ab8728a e-flex e-con-boxed e-con e-child\" data-id=\"4ab8728a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19db8e39 elementor-widget elementor-widget-heading\" data-id=\"19db8e39\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Going business appraisal<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73b2a00a e-con-full e-flex e-con e-parent\" data-id=\"73b2a00a\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-54ce6031 e-con-full e-flex e-con e-child\" data-id=\"54ce6031\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-107b57b5 elementor-widget elementor-widget-heading\" data-id=\"107b57b5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a going concern appraisal? | Going Concern Appraisal | Business Valuation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a696d6 elementor-widget elementor-widget-spacer\" data-id=\"2a696d6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69554daa e-con-full e-flex e-con e-child\" data-id=\"69554daa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56de249b elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"56de249b\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;numbers&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tindex\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__56de249b\" aria-expanded=\"true\" aria-label=\"Open table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__56de249b\" aria-expanded=\"true\" aria-label=\"Close table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__56de249b\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16eb6050 e-con-full e-flex e-con e-child\" data-id=\"16eb6050\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58454b2 elementor-widget elementor-widget-image\" data-id=\"58454b2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"723\" height=\"482\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/09\/Negocio-en-marcha.png\" class=\"attachment-large size-large wp-image-2605\" alt=\"\u00bfQu\u00e9 es un aval\u00fao de negocio en marcha?\" srcset=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/09\/Negocio-en-marcha.png 723w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/09\/Negocio-en-marcha-300x200.png 300w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/09\/Negocio-en-marcha-18x12.png 18w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6bc5c74d e-flex e-con-boxed e-con e-parent\" data-id=\"6bc5c74d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-54c03d e-con-full e-flex e-con e-child\" data-id=\"54c03d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4a525 elementor-widget elementor-widget-spacer\" data-id=\"2e4a525\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab818bb elementor-widget elementor-widget-heading\" data-id=\"6ab818bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is a going concern appraisal?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b4c0aa3 e-con-full e-flex e-con e-child\" data-id=\"7b4c0aa3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51f7e4da elementor-widget elementor-widget-text-editor\" data-id=\"51f7e4da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Going concern appraisal is a process that allows determining the value of a company by considering various elements, such as fixed assets, current assets, liabilities, brand, technology and the economic and technical environment of the organization. The purpose of this appraisal is to perform a comprehensive analysis that values the company as a going concern, using discounted cash flow methodologies adjusted by an appropriate discount rate.<\/span><\/p><p><span style=\"font-weight: 400;\">This analysis includes a commercial appraisal of fixed assets, which refers to the minimum cost that the company would have as a going concern. Aspects such as freight costs, labor, import expenses, engineering and installation are evaluated. In addition, factors such as physical condition, obsolescence, maintenance and market situation are taken into account, which allows the total cost of fixed assets to be determined.<\/span><\/p><p><span style=\"font-weight: 400;\">A going concern is an economic entity that is expected to continue operating in the future. The definition of a going concern is based on assumptions underpinning Financial Reporting Standard A-2, which indicates that it is considered an entity that will generate continuing economic benefits.<\/span><\/p><p><span style=\"font-weight: 400;\">The going concern concept considers the valuation of the company as a business with continuous operation at present value (discounted cash flows). This implies that the financial value of an asset is favored over an indefinite life period. For a correct valuation, it is essential to analyze the assets in their entirety and make a re-valuation that allows determining their updated value based on the business purpose.<\/span><\/p><p><span style=\"font-weight: 400;\">This study may include different categories of value, such as liquidation value, \u201cfair value,\u201d and \u201cstrategic or investment value.\u201d These categories are useful depending on the specific situation of the organization and the strategic decisions that shareholders may make.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ed1e22 e-flex e-con-boxed e-con e-parent\" data-id=\"0ed1e22\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5f4f88a e-con-full e-flex e-con e-child\" data-id=\"5f4f88a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-955eede elementor-widget elementor-widget-spacer\" data-id=\"955eede\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-305948c elementor-widget elementor-widget-heading\" data-id=\"305948c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is the scope of a going concern appraisal?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1721f6f e-con-full e-flex e-con e-child\" data-id=\"1721f6f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05a43a4 elementor-widget elementor-widget-text-editor\" data-id=\"05a43a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The scope of a going concern appraisal involves assessing the viability and potential of the business, using a discounted cash flow approach that is tailored to the characteristics of the business in question. This process also includes a commercial appraisal of the entity&#039;s fixed assets, which represents the minimum value that would be assigned to it as a going concern.<\/span><\/p><p><span style=\"font-weight: 400;\">The main objective is to analyse and determine the level of associated risk, identifying critical factors that can influence the success or failure of an investment. It is essential to carry out a multi-scenario assessment and a sensitivity analysis, as the approach may vary depending on the purpose of the appraisal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16f4c78 e-flex e-con-boxed e-con e-parent\" data-id=\"16f4c78\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-856eaa8 e-con-full e-flex e-con e-child\" data-id=\"856eaa8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56ea1f2 elementor-widget elementor-widget-spacer\" data-id=\"56ea1f2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b74ca64 elementor-widget elementor-widget-heading\" data-id=\"b74ca64\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Method for carrying out an appraisal of a going concern\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23e0782 e-con-full e-flex e-con e-child\" data-id=\"23e0782\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-223af96 elementor-widget elementor-widget-text-editor\" data-id=\"223af96\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">To determine the most appropriate appraisal method, it is important to answer several key questions:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What will be evaluated?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What business or product will be evaluated?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What is the purpose of business appraisal?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What approach is required for appraisal?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What is the sector to which the company belongs?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there public or private information about the sector?<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Forecasting an organization&#039;s value requires analyzing its historical performance, as well as that of other companies in the sector, industry trends, and analyst projections. Standardizing accounts can help more accurately predict the effects of valuation, incorporating necessary adjustments to reflect cross-industry behavioral practices.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db46d95 elementor-widget elementor-widget-spacer\" data-id=\"db46d95\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7666d57 e-flex e-con-boxed e-con e-parent\" data-id=\"7666d57\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d1139d5 e-con-full e-flex e-con e-child\" data-id=\"d1139d5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5ac7d elementor-widget elementor-widget-heading\" data-id=\"4b5ac7d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Common methods for going concern and financing options<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-467cb9b e-con-full e-flex e-con e-child\" data-id=\"467cb9b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ca7a50 elementor-widget elementor-widget-text-editor\" data-id=\"8ca7a50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The most commonly used methods for valuing a going concern include \u201cDiscounted Cash Flows (FCFF and FCFE).\u201d This approach is particularly effective for companies undergoing technological change or innovation. In the realm of financial options, the Black &amp; Scholes method is one of the most common.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a321ff1 e-flex e-con-boxed e-con e-parent\" data-id=\"a321ff1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e00134d elementor-widget elementor-widget-image\" data-id=\"e00134d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1536\" height=\"359\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados-1536x359.png\" class=\"attachment-1536x1536 size-1536x1536 wp-image-1871\" alt=\"flujos-de-caja-descontados\" srcset=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados-1536x359.png 1536w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados-300x70.png 300w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados-1024x240.png 1024w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados-768x180.png 768w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados-18x4.png 18w, https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/04\/flujos-de-caja-descontados.png 1778w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-473ff7c e-flex e-con-boxed e-con e-parent\" data-id=\"473ff7c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4c37d44 e-con-full e-flex e-con e-child\" data-id=\"4c37d44\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f86474d elementor-widget elementor-widget-spacer\" data-id=\"f86474d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf54cd8 elementor-widget elementor-widget-heading\" data-id=\"cf54cd8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Objectives for determining the value of a company\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd826e9 e-con-full e-flex e-con e-child\" data-id=\"cd826e9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6be218 elementor-widget elementor-widget-text-editor\" data-id=\"c6be218\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The objectives of a business appraisal may include:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mergers and acquisitions<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shareholder restructuring<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valuation of publicly traded companies<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identification and prioritization of \u201cvalue drivers\u201d<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strategic decisions on business continuity<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spin-offs<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Change of series in shares<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Testamentary successions<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trading<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35d1d2c e-flex e-con-boxed e-con e-parent\" data-id=\"35d1d2c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b7d77a2 e-con-full e-flex e-con e-child\" data-id=\"b7d77a2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c6254 elementor-widget elementor-widget-spacer\" data-id=\"e1c6254\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5723d7a elementor-widget elementor-widget-heading\" data-id=\"5723d7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Other cases that require appraisal of a going concern\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd128e3 e-con-full e-flex e-con e-child\" data-id=\"fd128e3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06249d5 elementor-widget elementor-widget-text-editor\" data-id=\"06249d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">There are less common situations that require the appraisal of a going concern, where the cost method can be used. Some examples are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real estate<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital intensive industries<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some financial institutions<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies with losses or low profits (bankruptcy)<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">The market method is also used when an acquisition is required based on similar transactions in a common sector. This may involve intrinsic value along with strategic value, which requires a thorough analysis of the transaction&#039;s track record.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e638ad elementor-widget elementor-widget-spacer\" data-id=\"4e638ad\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a84ebfc e-con-full e-flex e-con e-parent\" data-id=\"7a84ebfc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46a0f181 elementor-widget elementor-widget-heading\" data-id=\"46a0f181\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">ANEPSA GLOBAL<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d7e20a elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"14d7e20a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With Anepsa Global it is possible for this and other types of appraisals to be carried out, contact us by leaving your information or sending a message through our social networks, we are here to provide you with advice and guide you so that you know what type of appraisal is best for you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55a13b14 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"55a13b14\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/anepsaglobal.com\/en\/pongamonos-en-contacto\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6778caba e-flex e-con-boxed e-con e-parent\" data-id=\"6778caba\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b93deaf elementor-widget elementor-widget-global elementor-global-1446 elementor-widget-heading\" data-id=\"7b93deaf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Links that may interest you<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f1400af e-grid e-con-boxed e-con e-parent\" data-id=\"7f1400af\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5083bfa7 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"5083bfa7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/anepsaglobal.com\/en\/valuacion-de-patentes\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Valuacion-de-Patentes.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\"><a href=\"https:\/\/anepsaglobal.com\/en\/valuacion-de-patentes\/\">PATENT VALUATION<\/a><\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79e103f7 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"79e103f7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/anepsaglobal.com\/en\/evaluacion-de-proyectos-de-inversion\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Evaluaciones-de-Proyectos-de-Inversion.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\"><a href=\"https:\/\/anepsaglobal.com\/en\/evaluacion-de-proyectos-de-inversion\/\">EVALUATION OF INVESTMENT PROJECTS<\/a><\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6555059a elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"6555059a\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/anepsaglobal.com\/en\/avaluo-catastral\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/anepsaglobal.com\/wp-content\/uploads\/2024\/02\/Avaluo-Catastral.png\" title=\"\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\"><a href=\"https:\/\/anepsaglobal.com\/en\/avaluo-catastral\/\">PROPERTY VALUATION<\/a><\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbf1031 e-flex e-con-boxed e-con e-parent\" data-id=\"fbf1031\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b397a85 elementor-widget elementor-widget-spacer\" data-id=\"b397a85\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A going concern refers to a company that is considered to continue in operation in the near future. Learn more features HERE. <\/p>","protected":false},"author":4,"featured_media":998,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-996","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages\/996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/comments?post=996"}],"version-history":[{"count":46,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages\/996\/revisions"}],"predecessor-version":[{"id":3868,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/pages\/996\/revisions\/3868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/media\/998"}],"wp:attachment":[{"href":"https:\/\/anepsaglobal.com\/en\/wp-json\/wp\/v2\/media?parent=996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}