Index
AASPM. See Arithmetic average strike put model (AASPM)
ABA. See American Bar Association (ABA)
ABV. See Accredited in Business Valuation (ABV)
Accounting
issues
practices
principles
standard setters
Accounting Standards Codification (ASC)
Accounts payable
Accounts receivable
Accredited in Business Valuation (ABV)
Accredited Member (AM)
Accredited Senior Appraiser (ASA)
Accrued liabilities
Acid-test ratio
Acquired software
Acquisition(s)
Acquisition method
Active market
Activity ratios
Adams, Heck and Gross
Adhikari, Mike
Adjusted multiples
Adjusted net asset method
Adjustments to financial statements
ADRs. See American Depository Receipts (ADRs)
Advanced Communication Design Inc., v. Follet
Advanced growth model (AGM)
Advisory Committee on Improvements to Financial Reporting (CIFiR)
After-tax cash flow
After-tax discount rate/after-tax earnings
AGM. See Advanced growth model (AGM)
Agreements, rights/restrictions through
AICPA. See American Institute of Certified Public Accountants (AICPA)
AICPA new BV standards
calculation engagement and
competency
conclusion of value
detailed report
development/types of engagements
disclosure, sample calculation report
disclosures of financial information
effective date
exceptions
general interpretation
hypothetical conditions
independence/valuation
introduction
jurisdictional exception
objectivity/conflict of interest
reporting exemption/controversy proceedings
reports
restrictions
rules of thumb
scope restrictions/limitations
specialists, ...
