Its an "injustice" to say CPAs "don't understand USPAP"
I would like to comment on the article that appeared in the August 1999 issue of the BVU (p.9), interviewing Chris Rosenthal , who is the AICPA representative on the Board of USPAP rev ...
USPAP 2000 exposure draft now available Significant revisions to Standards 9 & 10; comments end Aug. 31
I encourage all readers to obtain a copy of the exposure draft of the Uniform Standards of Professional Appraisal Practice and register your comments before the end of the comment period, which en ...
20 years of accumulated thoughts from a BV profession leader
Mike Bolotsky is one of those rare individuals that has spent his entire professional working life in business appraisal, starting with the American Appraisal Princeton office in 1978. His service wit ...
Paskill v. Alcoma
At issue is the fair value of the plaintiff's cashed-out minority shareholders' shares of Okeechobee Inc., which merged with the defendant company.
Investment Company Fair Value Includes Capital Gains Tax Discount, But No Sales Expense Adjustment
This judicial appraisal action arose out of the cash-out merger of Okeechobee Inc. with its majority shareholder, Alcoma Corp.
American Institute of Certified Public Accountants
The AICPA offers two educational programs. The Business Valuation Certificate of Educational Achievement program offers a thorough overview of the business valuation profession from basic theory to ...
1999 Professional Associations Directory
The Appraisal Foundation The Appraisal Foundation is authorized by Congress as the source of appraisal standards and appraiser qualifications, which it promulgates through the Appraisal Standards ...
Judge David Laro addresses 1998 AICPA Conference
Judge Laro emphasized the importance of valuation in the tax context with an impressive statistic: Taxpayers file approximately 15 million forms per year with a valuation of some property included.
Ruminations on the 3rd anniversary: past and present converge
A while back my colleague at Willamette Management Associates, Bob Schweihs, commented, "Shannon, since you started the newsletter, you seem to have taken a new lease on life." Reflecting as we compl ...
Lang, Eva M., "Estate Planning on the Internet"
Lang, Eva M., "Estate Planning on the Internet " CPA Expert , Spring/Summer 1998, pp.12-13. The use of the internet is exploding and has become a valuable resource for CPAs engaged in estate plannin ...
Review of Business Valuation Body of Knowledge
By James L. "Butch" Williams, CPA/ABV, CVA, CBA With an open-minded viewpoint (not always found in the highly competitive business valuation profession) Shannon Pratt has researched and studied the ...
Qualified business appraiser serves client's best interest
Your April 1996 article "Court Forced to Reach Conclusion Based on Weak Evidence" made me wonder why Grant Thornton, the original preparer of the business valuation, was not an "expert" in t ...
Well intended law misses the mark
Florida has enacted a set of laws and regulations well-intended to prevent harm to the public as a result of poor business appraisal practice. However well-intended, all responsible business appraiser ...
AICPA MCS Division starts newsletter
American Institute of Certified Public Accountants , CPA Expert , Premier Issue, July 1995. "AICPA Newsletter for Providers of Business Valuation & Litigation Services." Editor, William Moran ...