ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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RFSB Definition

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RFSB is Rehabilitation Fund for Small Businesses.

 

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DISCOUNT FOR THE LACK OF CONTROL is an amount or percentage deducted from the pro rata share of value of one hundred percent (100%) of an equity interest in a business to reflect the absence of some or all of the powers of control.

VALUATION is the act or process of determining the value of a business, business ownership interest, security, or intangible asset.


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