000			01132cab a2200229 4500
001			ABS38955
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u13498
041			_aeng
100			_aBurchill, A.
245			_aIncorporation: a guide to the valuation of accounting firms
260			_c1988
350			_a0
490			_aAccountant _v(5810) February 1988, 5-7(3)
520			_aThe increasing likelihood of incorporation becoming a reality has presented accounting firms with a number of questions. Who owns the goodwill of an incorporated accounting firm? How much will the partners be worth? What will happen to the share of the ex-partners? If an accounting firm were floated, how much would it be worth? and can a p/e ratio be put on it, and how would one go about it?. This article reports on the findings of a survey of reactions to these questions conducted by The Accountant among partners in the profession.
650			_aACCOUNTANTS
650			_aPARTNERSHIP
690			_aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
700			_aWooller, J.
942			_n0
948			_c04/03/1997
999			_c8697 _d8697