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Posts By: Brett Cooper


Brett Cooper

C. Brett Cooper’s distinctive background combines professional appraisal, financial analysis and taxation skills that qualify him to provide valuation services, offer expert testimony and estimate the value of such varied entities as going concerns, minority interests and intangible assets for purposes of tax reporting, financial statement reporting, ESOP reporting, fairness and solvency opinions, and litigation support.

Throughout his nearly two decades in business appraisal and valuation and more than 25 years as a Certified Public Accountant, Brett has undertaken valuations for numerous industries operating throughout the Southeast. His well rounded finance, economic and business experience includes M&A analysis, feasibility studies, financial forecasts and regulatory and taxation issues. As a litigation support consultant and Certified Forensic Accountant, he has worked with anti-trust cases, bankruptcies, divorce, contract disputes, federal and state tax issues, fraud and forensic accounting matters. Brett received a Bachelor’s degree in accounting from Florida State University and holds the following accreditations: Accredited in Business Valuation, Accredited Senior Appraiser and Business Valuator Accredited for Litigation.

‘Financial Reporting Valuation - The Market Participant’ a PCE Companies’ Perspective

Nov 14, 2011 - by Brett Cooper

ASC 820 - Fair Value Measurements and Disclosures sets forth the definition of Fair Value as "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date". Paramount to the definition is the concept of the "Market Participant".

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