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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 ...

Legal Aspects of Business Valuation

Legal Aspects of Business Valuation: Minimizing the Risk, 2-hour audiotape produced by the American Society of Appraisers , 555 Herndon Parkway, Suite 125, Herndon, VA 20170, (800) ASA-VALU. $79 AS ...

ASA summer '98 conference coverage (continued from August issue)

Highlights from the ASA's summer 1998 conference.

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 ...

ASA meeting brings fresh insights to business valuation professionals

n VALUATION FROM A FIDUCIARY PERSPECTIVE Norman P. Goldberg, J.D. U.S. Trust Co. Washington, D.C. Norman predicted that the 9th Circuit Court of Appeals decision in the case of Howard ...

Second USPAP exposure draft due to be released in mid-June -- Written comments due in 70 days; August 15 deadline for applications for ASB, AQB, Board of Trustees

Because of the importance of USPAP to the business appraisal profession, I'm devoting our lead article space this issue to proposed USPAP revisions and related Appraisal Foundation matters. I urge a ...

ASA hosts record-breaking BV conference Many conference papers plus IRS manual added to BVU Online Part 1 or 2 parts

Over 500 business valuation professionals attended the American Society of Appraisers 16th Annual Advanced Business Valuation Conference held October 23-24, 1997, at the Palace Hotel in San Francisco.

ASA College of Fellows Opinions, 1975-1996

The American Society of Appraisers has issued two new publications of potential interest to business valuers (ordering information below): ASA College of Fellows Opinions, 1975-1996 . A function ...

Hypothetical appraisals

Please explain what constitutes a "Hypothetical Appraisal". I have seen this term used in some of the BV publications ( i.e. PPC - Guide to Business Valuations ). Yet, I am not sure I ful ...

Use of Experts: Implications of Howard V. Shay for Fiduciary Duties in ESOP Transactions

Schendt, Thomas G., H. Douglas Hinson and David A Benoit . "Use of Experts: Implications of Howard V. Shay for Fiduciary Duties in ESOP Transactions." Journal of Pension Planning & Compliance ...

Wanted: better expert testimony - Appellate judge sees trend toward lawyers' recognition of need for competent experts

Before serving on the Oregon Appeals Court Bench, Judge William Riggs was Chief Judge of the Oregon Family Law Division . The American Society of Appraisers' Portland chapter November newsletter ...

USPAP '96 now available; Useful for all appraisers

The 1996 Uniform Standards of Appraisal Practice (USPAP) will be available by the time you receive this newsletter, and I recommend that subscribers get a copy. The cost is $25, and an order form is ...

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