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"Practice" goodwill must be independent of the practitioner
Business Valuation Update
October 24, 2000
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
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Summary
The difference between personal goodwill and enterprise (practice) goodwill is easy to define conceptually, but sometimes difficult to measure. In this column, I will present the basic concepts ...