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Business Valuation and Federal Taxes: Procedure, Law and Perspective, 2nd Edition by Shannon P. Pratt, David Laro

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Index

A

Absorption, real estate concept

Accountants:

“Prohibited Activities”

American Institute of Certified Public Accountants. See American Institute of Certified Public Accountants (AICPA)

audit and valuation services

fair value and GAAP

outside accountant

professional designations

Accounting. See also Financial Accounting Standards Board (FASB); Generally Accepted Accounting Principles (GAAP)

cash-basis to accrual-basis, adjustments

fair value

Accounting Standards Codification (ASC)

Accredited by IBA (AIBA)

Accrual-basis accounting, adjusting cash-basis financial statements to

Acquiescence

Acquisition. See Guideline transaction (merger and acquisition) method

Activity ratios (asset utilization ratios)

Adams v. Commissioner

Adjusted net asset value method

Adjustments to financial statements:

assets, excess/deficiencies

cash-basis to accrual-basis

categories of

collateral adjustments

contingent assets and liabilities

controlling adjustments

for events subsequent to valuation date.(see Subsequent events)

to financial statements assets

generally

industry adjustment, build-up model

management compensation

nonoperating and operating items

normalizing

periodic adjustments

risk adjustment, company-specific

summary

transfer pricing valuations

Administrative regulations

Admissibility of evidence:

generally

limitations to

Ad valorem customs duties

Advance Pricing Agreement (APA)

Advisory Tax Board (ATB)

Advocacy, expert witnesses

Agreement on Implementation of Article VII of the General ...

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