Page 145 - CFF
P. 145

Valuation of assets






         • Marital or community estate                                               • Other assets


            – Fair market value                                                          – Retirement assets
            – Intrinsic (fundamental) value                                              – Stock options

            – Investment value
                                                                                         – Personal residence
            – Fair value

         • Professional practices

            – Licenses

            – Degrees and certifications

            – Goodwill
            – Covenant not to compete

            – Buy-sell agreements




         8 8  © 2019 Association of International Certified Professional Accountants. All rights reserved.
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