Succession Planning-Business Valuation - PRICE EQUALS VALUE PLUS TERMS - CPAs considering selling their practices should look at the variables from a buyer's standpoint as well as their own. For partners and sole practitioners.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 198.2004, 6, p. 67-73
SUCCESSION PLANNING-M& As - Two-Stage Deals - Retiring partners concerned about losing autonomy to a successor firm can exit their practices in increments rather than all at once. A transition in stages also is good for buying firms that use acquisitions as an expansion strategy.
Sinkin, Joel, (2006)
Sinkin, Joel, (1996)
PRACTICE MANAGEMENT - Untying the Knot: Planning for a De-Merger - Most firms invest considerable time to make a merger work. When it doesn't, it is very rarely a friendly situation. Defining a de-merger in advance can save a lot of trouble when things turn sour.
Sinkin, Joel, (2007)
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