Standards of Value: Theory and Applications, 2nd Edition

Acknowledgments

This book has been written by three active business valuation practitioners who each have at least 25 years of experience in the business valuation profession. However, this book would not have been possible were it not for the unstinting efforts of many others. First and foremost are Noah J. Gordon, of Shannon Pratt Valuations, and Christina Giorgio and Ernest Stalzer, CPA/ABV/CFF, MBA, CDFA, both of WithumSmith+Brown, who performed a significant amount of work on this book. Ottaviana De Ruvo and Holden Warriner, also both of WithumSmith+Brown, provided research services.

This book has benefited immensely from review by many individuals with a high level of knowledge and experience in business valuation. The following people reviewed most or all of the entire manuscript, and the book reflects their tremendous efforts and legion of constructive suggestions:

Stephen J. Bravo, CPA/ABV, ASA, CBA, CFP, PFS

Apogee Business Valuations, Inc.

Framingham, Massachusetts

James R. Hitchner, CPA/ABV, ASA

The Financial Valuation Group

Atlanta, Georgia

Kenneth J. Pia, Jr., CPA/ABV, ASA, MCBA

Meyers Harrison & Pia, LLC

Ronald Seigneur, CPA/ABV/CFF, ASA, CVA, CGMA

Seigneur, Gustafson, Knight, LLP

Lakewood, Colorado

Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS

Trugman Valuation Associates

Plantation, Florida

New Haven, Connecticut

In addition, this book covers a number of specific topics and covers areas where business valuation and law intersect. The following people reviewed ...