1999 in review: What we learned in a busy year

Business Valuation UpdateVol. 6 No. 1
January 2000
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
cost of capital, income approach, Kumho Tire, internal revenue service (IRS), appraisal standards board (ASB), uniform standards of professional appraisal practice (USPAP), pratt's stats (PS), personal property, ibbotson associates, capital gains, voting stock


My 30 th year in the business valuation profession ( see December 1999 BVU , p.1) was an active one in terms of development in the profession. Here are some of the highlights: l 1999 was o ...