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The practice of conducting a business valuation is a mix between art and science. There are standards that guide the professional appraiser, such as the Statement on Standards for Valuation Services (SSVS) published by the AICPA and the Uniform Standards of Professional Appraisal Practice published by the American Society of Appraisers. However, there is also a good bit of discretion involved in developing business valuations, requiring the appraiser to apply professional judgment throughout the process.

On March 5, the government released a second set of comprehensive regulations relating to the controversial health care legislation. Previously, regulations had extended the employer mandate for certain mid-sized firms by one year to January 1, 2016, while all responsible firms had benefited from a prior one-year delay. Now, following an earlier reprieve, the grace period for individual policies that don’t meet the law’s requirements has been extended by two years, to October 1, 2016.

A weekly roundup of professionals in the tax and accounting profession that have changed jobs and/or been promoted.

NASA has selected 108 research and technology proposals from U.S. small businesses that will enable NASA's future missions while benefiting America's new high technology-driven economy right here on Earth.

Duke Energy CEO Lynn Good spoke about the power of mentorship at a luncheon Friday, after accepting the 2013 BusinessWoman of the Year award from Queens University of Charlotte.

Which states have the best 401(k) plans when it comes to participation rates and employer matching? Rankings were based on the percent of 401(k) plans receiving top Plan Scores for all 401(k) plans in each state.

A recent study by the University of Minnesota found that walking while working might impove not only an employee's health, but also boost output. The study, conducted by Avner Ben-Ner, a professor of Work and Organizations at the Carlson School of Management, followed about 40 employees of a local financial services company who regularly used treadmills instead of chairs.

Optimism among American workers declined in the month of February, decreasing 2.7 points to 54.0, according to the most recent Randstad U.S. Employee Confidence Index.