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Author: | Kuttner, M. S. |
Title: | Business valuation: an important management advisory service |
Journal: | Journal of Accountancy
1989 : NOV, p. 143-146, 148 |
Index terms: | VALUATION BUSINESS APPRAISAL ACCOUNTING POLICY |
Language: | eng |
Abstract: | Review of business valuation by CPAs. Use of quantitative methods. Replacement value of tangible assets. Engagement considerations. Choosing the method. Expertise and experience needed. A Box provides the background to mergers and acquisitions and two Exhibits cover IRS guidelines related to valuing a closely held business; and an illustrative valuation formula for accounting and bookkeeping practices. |
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