Introduction International Business Law Legal

Title: CIRR Produce Company--a Case Study Introduction to Business Valuation (Case Notes) (Case Study) - Journal of the International Academy for Case Studies

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Author: Journal of the International Academy for Case Studies

Release date: 2004-11-01

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CASE DESCRIPTION This case puts the student in the role of a CPA, ABV engaged in valuing a closely held family business for purposes of buying out a disenfranchised family member. Students are exposed to basic valuation research, confront the limitations of historical cost financial statements, choose an appropriate valuation method and exercise professional judgment in a variety of valuation decisions. The issues of objectivity, client conflicts of interest and business valuation accreditation are also introduced.

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