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This section provides guidance from the USPAP, Internal Revenue Code, and various standards for business valuation.

 



CPA Business Valuers Face the Challenges of FASB Pronouncements
In 2001, FASB promulgated Statement of Financial Accounting Standards No. 141, Business Combinations, and Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets. This article presents the text of an interview with a seasoned practitioner on the impact of these statements. Learn More>>