Determining the value of a small business for divorce proceedings.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on November 1, 1995. The length of the article is 2096 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Accountants who divorce go through a more expensive divorce proceeding due to problems related to the valuation of their practice. In such cases, a general rule to follow is to differentiate between a practice's sale price and the value of the practice itself. To determine the latter, the current net tangible asset value and ability to generate residual income must be quantified. If the latter is lacking, the former remains the sole basis for valuation.

Citation Details
Title: Determining the value of a small business for divorce proceedings.
Author: Robert B., Jr. Scott
Publication:The National Public Accountant (Magazine/Journal)
Date: November 1, 1995
Publisher: National Society of Public Accountants
Volume: v40 Issue: n11 Page: p25(3)

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