Business Valuation

The Business Valuation Resources section presents guidance on performing valuations of closely-held businesses and intangible assets, including an overview of the valuation process, the factors to consider before accepting the valuation engagement, and the various methods of valuation. Additionally, it includes tools and aids that would facilitate the business valuation process.

Forensic & Valuation Services Library

FVS Webcast Library
(AICPA TV)

ABV Credential
Overview

Professional Standards

• AICPA's Code of Professional Conduct
• VS Section 100 — Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (formerly SSVS No. 1)
• CS Section — Statement on Standards for Consulting Services (SSCS)
• Statement on Standards for Forensic Services No. 1 FAQs

VS Section 100 SSVS Toolkit

• Application of VS Section 100 to Various Illustrative Client Engagement Situations
• Customizable Engagement Letter Templates
• Development Compliance Checklists
• Reporting Compliance Checklists
• Sample Detailed and Summary Valuation Reports
• Understanding the Statement on Standards for Valuation Services No. 1 Webcast Recording (no CPE)

FVS Practice Aids

• FVS Practice Aid: A CPA's Guide to Family Law Services
• FVS Practice Aid: Calculating Intellectual Property Infringement Damages
• FVS Practice Aid: Discount Rates, Risk, and Uncertainty in Economic Damages Calculations
• FVS Practice Aid: Measuring Damages Involving Individuals
• FVS Practice Aid: Mergers and Acquisitions Disputes
• FVS Practice Aid: Serving as an Expert Witness or Consultant

FVS Practice Aids can be accessed in the FVS Online Professional Library unless otherwise indicated.

Other Non-Authoritative Resources

White Papers

Quick Reference Guides

• Quick Reference Guide to Divorce-Related Tax Matters
• Quick Reference Guide to Valuing Assets in Business Combinations
• Quick Reference Guide to Standards and Premises of Value
• Quick Reference Guide to Excel
• Quick Reference Guide to Deposition and Trial Preparation and Testimony

• FAQs on Valuation Considerations When Valuing Distressed or Impaired Businesses
• Coronavirus and the Value of Minority Interests in Private Businesses
  
• ESOP Stock Price Drops in the Current Pandemic

Fair Value Measurements

• Fair Value of Investments
  
• When to Test Goodwill and Indefinite-Lived Intangible Assets for Impairment
  
• When to Test Long-lived Assets for Impairment
  
• Investment Companies Measuring Fair Value in Times of Significant Uncertainty
• AICPA Fair Value Measurements Interest Area
• Mandatory Performance Framework
• Quick Reference Guide to Valuing Assets in Business Combinations
• Quick Reference Guide to Standards and Premises of Value

In the Forensic and Valuation Services Library (login required)

• Accounting & Valuation Guide: Valuation of Privately-Held-Company Equity Securities Issued as Compensation
• Accounting & Valuation Guide: Testing Goodwill for Impairment
• Accounting & Valuation Guide: Assets Acquired to be Used in Research and Development Activities

Appraisal Foundation Valuation Advisories

The Appraisal Foundation's Task Force on Valuations in Financial Reporting established guidance for Valuations in Financial Reporting (VFR). The current topics this Task Force and its underlying work groups are addressing include: Contributory Asset Charges; Valuation of Customer-Related Assets and Control Premiums. To access this guidance, visit The Appraisal Foundation's website.

• Identification of Contributory Assets and Calculation of Economic Rents: Toolkit
• The Valuation of Customer-Related Assets
• The Measurement and Application of Market Participant Acquisition Premiums
• New! Valuation of Contingent Consideration

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