Das Ausmaß der Veränderungen für den Berufsstand der Rechnungs- und Wirtschaftsprüfer hat viele Kanzleien dazu veranlaßt, immer wieder ihre Geschäftspraxis und ihre Marktstellung zu überdenken. Eine Kanzlei muß ihren Geschäftswert auf der Basis von Fusionen oder Akquisitionenermitteln. Dieses Fachbuch behandelt umfassend, wie bei der Bewertung von Rechnungs- und Wirtschaftsprüfungsunternehmen bzw. Geschäftsanteilen von Teilhabern an diesen Unternehmen vorzugehen ist. Darüber hinaus enthält das Buch zahlreiche Checklisten, Beispiele, Anhänge und Bibliographien. (10/97)
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
ROBERT F. REILLY is Managing Director for Professional Services atWillamette Management Associates. A former partner and nationaldirector of the Deloitte & Touche Valuation Group, Mr. Reillyis widely recognized for both his professional achievements and hisintellectual contributions to the profession. He is a frequentcontributor to professional journals--including ManagementAccounting, the Journal of Pension Planning and Compliance, and theJournal of Property Tax Management--and he is a regular columnistfor the American Bankruptcy Institute Journal. Mr. Reilly iscoauthor (with Robert Schweihs and Shannon Pratt) of three previousbooks.
ROBERT P. SCHWEIHS is Managing Director of Willamette ManagementAssociates. He was founder, national partner, and national directorof valuation services for Valuation Engineering Associates, abusiness unit of Deloitte & Touche LLP. A much sought afterspeaker and conductor of professional seminars, Mr. Schweihs isalso a prolific author. He has published numerous articles inprofessional journals and coauthored three books (with RobertReilly and Shannon Pratt).Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
Vendeur : thebookforest.com, San Rafael, CA, Etats-Unis
Etat : Like New. Text block, boards and binding are pristine. Dust wrapper in fine, like new condition. Well packaged and promptly shipped from California. Partnered with Friends of the Library since 2010. N° de réf. du vendeur BAY_00_SH_020389
Quantité disponible : 1 disponible(s)
Vendeur : M & M Books, ATHENS, GA, Etats-Unis
Hardcover. Etat : As New. Etat de la jaquette : As New. 1st Edition. N° de réf. du vendeur 150335
Quantité disponible : 1 disponible(s)
Vendeur : HPB-Red, Dallas, TX, Etats-Unis
hardcover. Etat : Good. Connecting readers with great books since 1972! Used textbooks may not include companion materials such as access codes, etc. May have some wear or writing/highlighting. We ship orders daily and Customer Service is our top priority! N° de réf. du vendeur S_402319203
Quantité disponible : 1 disponible(s)
Vendeur : Brook Bookstore On Demand, Napoli, NA, Italie
Etat : new. N° de réf. du vendeur 0bab86028d557e8a0496e2956472e8ea
Quantité disponible : Plus de 20 disponibles
Vendeur : GreatBookPrices, Columbia, MD, Etats-Unis
Etat : New. N° de réf. du vendeur 31115-n
Quantité disponible : Plus de 20 disponibles
Vendeur : Grand Eagle Retail, Bensenville, IL, Etats-Unis
Hardcover. Etat : new. Hardcover. In-depth coverage of the valuation of accounting practices and ofpartial ownerships in those practices Fundamental concepts and approaches related to accounting practices * Illustrative income approach valuation methods * Illustrative market approach valuation methods * Illustrative asset-based approach valuation methods * Preparing the overall accounting practice valuation synthesis andconclusion * Identification and quantification of accounting practicevaluation discounts and premiums, and other special topics relatedto the valuation of partial ownership interests * Special topics related to the valuation of accounting practices * Reporting the results of the accounting practice appraisal This comprehensive guide covers every aspect of accounting firmvaluation, from determining the circumstances in which theprocedure should be undertaken to compliance with standards forreporting valuation results. It provides a solid conceptual andtheoretical foundation for the analysis and appraisal of accountingpractices along with numerous practical applications andillustrations. The main body of the book is divided into four sections. The firstsection addresses the planning stages of the valuation, includingmotivations for conducting an appraisal, its purpose and objective,professional valuation standards, selecting a valuation approach,and data gathering. In the second section, specific accountingpractice valuation methods are discussed and illustrated. Theseinclude market-based, income-based, and asset-based methods. Thissection also examines the process of determining the overall valueof the business. The third section of Valuing Accounting Practices focuses on thevaluation of fractional or partial interests in an accounting firm.A large part of this discussion centers on the identification andvaluation of discounts and premiums related to partial or minorityownership, with an emphasis on marketable versus nonmarketableinterest and discounts for lack of marketability. Topics includeempirical research, factors affecting marketability, considerationof transferability restrictions, and discounts and premiums forother nonsystematic factors. The fourth section defines standardsfor accounting practice valuation reports and provides acomprehensive sample report. Lastly, special practice valuationtopics are discussed. Supplemented with numerous checklists, quantitative examples,appendices, and bibliographies, this handbook is an indispensableresource for accountants and appraisers who value accountingpractices. It is an excellent guide for sole practitioners ormembers of small and medium-size accounting firms who need toconduct self-appraisals for merger negotiations, new firmformation, litigation, or any other reason. It is also an importantreference for divorce attorneys. This book helps CPAs assess the value of their practices so they can make informed decisions about merging with, acquiring, or being acquired by other CPA firms or other types of business. It describes the valuation of accounting practices and of partial ownership interests in those practices. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. N° de réf. du vendeur 9780471172246
Quantité disponible : 1 disponible(s)
Vendeur : GreatBookPrices, Columbia, MD, Etats-Unis
Etat : As New. Unread book in perfect condition. N° de réf. du vendeur 31115
Quantité disponible : Plus de 20 disponibles
Vendeur : Ria Christie Collections, Uxbridge, Royaume-Uni
Etat : New. In. N° de réf. du vendeur ria9780471172246_new
Quantité disponible : Plus de 20 disponibles
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
HRD. Etat : New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. N° de réf. du vendeur L1-9780471172246
Quantité disponible : Plus de 20 disponibles
Vendeur : GreatBookPricesUK, Woodford Green, Royaume-Uni
Etat : New. N° de réf. du vendeur 31115-n
Quantité disponible : Plus de 20 disponibles