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Concerns From an Auditor's Standpoint
Oleh:
McNairy, Walter
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 207 no. 5 (May 2009)
,
page 45.
Topik:
Valuation
;
Company
;
Values
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.27
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Having never done a valuation, I have an alternative view from the valuation panel participants since I am from the audit and accounting side. I have been working with Dixon Hughes PLLC’s valuation group, which has brought a lot of questions to the forefront. For example: When looking at valuations, I have difficulty determining how much emphasis to place on the most recent historical results versus normalized operating results over the last five or 10 years, especially when looking at discounted cash flow analyses that project results for the future. Which historical periods should be given the most weight?
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