Editorial Type: other
| Online Publication Date: 28 Apr 2025
Volume 44, No. 1 — Complete Issue
Volume 44, No. 1 — Complete Issue
Article Category: Other
Page Range: c1 – c4
Copyright: © 2025, American Society of Appraisers 2025
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Article Contents
From the Editor
Kyle S. GarciaASA, CFA, CPA/ABV
Customer Concentration: Good, Bad, or Ugly?
Rob SchlegelFASA, MCBA,
Will FrazierASA, and
Michael HillFASA, CPA/ABV
From the Chair
Ron SeigneurCPA, ABV, ASA, CVA
Delaware Valuation Decisions, 2021 to 2024
Gilbert E. MatthewsMBA, CFA
From the Chair
Erin D. HollisASA CDBV
VALUATION OF RESTAURANTS
John M. SteffanelliPhD
EQUITY CAPITAL THROUGH PUBLIC OFFERINGS: VALUATION CONSIDERATIONS FOR SMALL FIRMS
Christopher D. Cortese
TAX REFORM ACT OF 1986: CONSIDERATIONS FOR BUSINESS VALUATIONS
T.S. Tony LeungASA, CPA, CFA
APPRAISAL UNDER CALIFORNIA CORPORATIONS CODE SECTION 2000*
James SchiltC.F.A., A.S.A.
From the Editor
Kyle S. GarciaASA, CFA, CPA/ABV
Customer Concentration: Good, Bad, or Ugly?
Rob SchlegelFASA, MCBA,
Will FrazierASA, and
Michael HillFASA, CPA/ABV
From the Chair
Ron SeigneurCPA, ABV, ASA, CVA
Delaware Valuation Decisions, 2021 to 2024
Gilbert E. MatthewsMBA, CFA
From the Chair
Erin D. HollisASA CDBV
VALUATION OF RESTAURANTS
John M. SteffanelliPhD
EQUITY CAPITAL THROUGH PUBLIC OFFERINGS: VALUATION CONSIDERATIONS FOR SMALL FIRMS
Christopher D. Cortese
TAX REFORM ACT OF 1986: CONSIDERATIONS FOR BUSINESS VALUATIONS
T.S. Tony LeungASA, CPA, CFA
APPRAISAL UNDER CALIFORNIA CORPORATIONS CODE SECTION 2000*
James SchiltC.F.A., A.S.A.
eISSN: 2163-8330 ISSN: 0897-1781
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