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Title:Business valuation engagement letter: Regulations adopted in selected standards PDF Logo
Authors:Grudziński, Michał
Issue Date:2011
Citation:[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 7 [Year:] 2011 [Issue:] 4 [Pages:] 13-24
Abstract:The article presents conclusions drawn from the analysis of regulations concerning the issue of the content of business valuation engagement letter. The analysis covered regulations appearing in eight business valuation standards used in Australia, New Zealand, Hong Kong, Canada and the USA. Author also took into consideration two international standards. The first part of the article reviews business valuation standards valid in selected countries. The second part presents regulations valid while signing a contract for business valuation, included in analyzed standards. The final part of the article compares identified regulations, focusing on information that should be included in business valuation engagement letter.
Subjects:standards
business valuation
engagement letter
JEL:G18
G28
G38
Document Type:Article
Appears in Collections:e-Finanse: Financial Internet Quarterly

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