Risks Associated with Converting from One Form of GAAP to Another
This document discusses the most likely perceived risks from converting from U.S. GAAP to IFRS: Contractual, Internal Control, Financial Reporting and Legal
Published on April 25, 2013
Qualitative Predictors (Factors That Lead to Fraud)
This article covers internal work environment and corporate governance, characteristics of a good audit committee, and COSO recommendations for establishing internal controls.
Published on May 27, 2011
Fair Value Related Authoritative Literature
This page references authoritative literature that is relevant to financial reporting including Financial Accounting Standards Accounting Standards Codification (FASB ASC), the AICPA Statements on Auditing Standards, as well as others.
Published on August 27, 2010
Adjusted Net Income Analysis
The starting point of the adjusted net income analysis is the reported net income. The adjustments are intended to normalize the reported net income and adjust those items that may need to be restated to reflect the economic net income of the business.
Published on December 13, 2010
Practice Aids and Other Non-Authoritative Guidance
These Practice Aids, Special Reports and Whitepapers are designed to serve as educational and reference material on technical issues and are not intended to serve as authoritative guidance.
Published on May 03, 2013
The Income Approach
The income approach to valuation is based on the assumption that an investor would invest in a property with similar investment characteristics, but not necessarily the same business. The computations used with the income approach generally determine the value of the business to be equal to the expected future benefits
Published on January 04, 2011
Summary of the Provisions of the Sarbanes-Oxley Act of 2002
The following summaries describe key provisions of the Sarbanes-Oxley Act.
Published on September 19, 2012
Forensic Accounting Procedures in the Audit Process
Here you'll find background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5)
Published on May 10, 2011
Guideline Company Analysis
Describes the guideline public company method of appraisal which is based on the premise that pricing multiples of publicly traded companies can be used as a tool to be applied in valuing the closely held appraisal subject.
Published on December 14, 2010
Automobile Dealerships - A Test Drive to Consider
Automobile dealerships have unique characteristics that require valuations be performed by an experienced business valuator. View this case study for more information regarding valuation of automobile dealerships.
Published on December 28, 2010