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| Author: | Wolfe, J. Anderson, S. |
| Title: | A Nice Niche - If You Minimize Liability Risk |
| Journal: | Journal of Accountancy
2001 : FEB, VOL. 191:2, p. 49-54 |
| Index terms: | LIABILITY LIABILITIES RISK MANAGEMENT RISK VALUATION VALUE THEORY |
| Language: | eng |
| Abstract: | The paper considers following items: 1) Increased activity in estate and succession planning and mergers or acquisitions involving small to midsize businesses has fuelled demand for business valuation (BV) services. 2) The predominant allegations in bv claims are over or undervaluation of assets or liabilities directly affecting dollars paid or received. 3) The best safeguard against bv disputes is an engagement letter specific to the project that defines its scope, briefly explains the different valuation approaches and methods that can be applied to a BV. 4) Bv precedents for standard valuation methods have been established through common usage and case law. 5) The authors further give a number of advice. |
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