When it comes to valuations, CPAs must follow the guidelines of The American Institute of Certified Public Accountants (AICPA), specifically the AICPA’s Statement of Standards for Valuation Services No. 1 (SSVS). SSVS describes the two types of valuation engagements...
Business valuations serve many purposes. Valuations are often conducted to support business planning, accompany estate and gift tax reporting, assist in marital dissolution, determine share value for Employee Stock Ownership Plans (ESOPs), facilitate exit planning and...
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