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BUSINESS VALUATION ENGAGEMENT LETTER – REGULATIONS ADOPTED IN SELECTED STANDARDS

Michał Grudziński
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Michał Grudziński: The Faculty of Economics and Management, Szczecin University

Financial Internet Quarterly, 2011, vol. 7, issue 4, 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.

Keywords: standards; business valuation; engagement letter (search for similar items in EconPapers)
Date: 2011
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https://journals.wsiz.edu.pl/fiq/article/view/861 Abstract page (text/html)
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Persistent link: https://EconPapers.repec.org/RePEc:wsz:fiq000:v:7:y:2011:i:4:id:861

DOI: 10.65748/fiqf-2011-0023

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