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Washington Court Explains Principle Guiding Double-Dip Analysis

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

Washington Court Explains Principle Guiding Double-Dip Analysis

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

In re Marriage of Cheng

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

Court Backs Away From Support for Double-Dip Theory

In a divorce case involving dental practice, appeals court says using income stream “as a tool” to value a professional business and then using it “as actual income for a spousal support calculation” does not per se amount to impermissible double dipping.

FASB provides major new opportunity for appraisers - part 1 of 2

The two statements issued by FASB this fall, Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, will change the accounting for intangible as ...

In re the marriage of Lowry

At issue is the valuation of husband's electrical business.

Asset approach valuation upheld, but speculative tax consequences should not be considered

This case comes to the appellate court from the Iowa District Court where a dissolution of marriage decree was entered.

Assessing the Quality of Company Earnings

Brown, Terry S., "Assessing the Quality of Company Earnings," CPA Litigation Service Counselor , March 1999, pp. 8-9. An appraiser's ability to read, understand, and interpret financial state ...

IBA Conference

n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...

Michael Munao and Charlene Munao v. Nicholas Lagattuta, et al.

The Illinois Court of Appeals, 3rd Division, affirmed the lower court's valuation of collateral—a restaurant's fixed assets and inventory.

In re Marriage of Barnett

Appeals court says awarding wife a lien on business and maintenance represents double recovery where owner was liquidating business and would make maintenance payments from his share of the distributed asset rather than future income derived the asset.

Feldman v. Feldman

One issue in this case was the valuation of husband's medical practice.

In re Marriage of Rubinstein

At issue is the valuation of husband's medical practice and stock in AAIM.

Garrity v. Bishton

One issue in this case was the valuation of a law practice.

Heller v. Heller

At issue is the valution of husband's accounting practice.

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