haku: @journal_id 50 / yhteensä: 1038
viite: 11 / 1038
| Tekijä: | York, T. W. |
| Otsikko: | Start a BV Engagement the Right Way |
| Lehti: | Journal of Accountancy
2003 : AUG, VOL. 196:2, p. 35-40 |
| Asiasana: | VALUATION ACCOUNTING ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | Each valuation assignment is unique, and often there's more than one way to answer a question, interpret a fact or approach a problem. How the valuator prepares the client for the BV engagement sets its direction and becomes the foundation of the engagement letter and, ultimately, a responsible and accurate final product. The engagement letter ensures both client and practitioner understand the assignment and can help a CPA/ valuator clarify the ownership interest to value, the appropriate professional standards to follow and the fees and payment terms. The value of a company for gift-tax purposes likely will differ from its value for a sale to a specific purchaser, and will differ from its liquidation value-which similarly differs if the valuation is for an orderly liquidation as opposed to a forced one. |
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