Valuing a Going Concern — an Exposure Draft for Accountants. Available to Purchase

This and the following article are published at the suggestion of the Institute of Chartered Accountants in Scotland in the hope that they will stimulate greater interest on the part of practitioners in the going concern valuation problem. Both articles reflect the deliberations and experience of the members of the Valuation Group of the Union Européenne des Experts Comptables Economiques et Financiers (UEC).