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
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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, (2005)
Features - The State of Consolidation of Accounting Firms - The wave of consolidation and merger announcements that so recently flooded the accounting press seems to have receded. Does this mean the movement has lost its momentum? Or does this just mark the end of a first phase and the beginning of something completely different?
Krotman, Max, (2000)
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