Le stime di fair value secondo i criteri analitici e di mercato: il riconoscimento del tax amortization benefit
Abstract
The concept of fair value is getting wider
and wider relevance in many economic and business contexts. In this article the
Authors investigate the terms of the inclusion of the so-called "tax
amortization benefit” (TAB) in estimating the fair value of assets. Namely,
after recalling the relevant national and international doctrine and practise
on the matter (IVSC, PIV, etc.), the Authors (i) analytically define the
concept of TAB, (ii) specify in which cases it is more proper to include this
value component in the fair value estimates and (iii) provide some practical
guidelines in determining the relevant drivers for the TAB calculation (i, tax
rate, etc.).
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