Fair Value Measurement Resources 

Featured Resources
Fair Value Quality Initiative Progress Report
In response to regulatory concerns, the AICPA and others have worked together to focus on issues facing the valuation profession and how to address them. Details on this initiative can be found in the Assessment of the Current Professional Infrastructure Governing Fair Value Quality Progress Report.
Mandatory Performance Framework for the CEIV Credential Now Available
The Mandatory Performance Framework for the CEIV credential defines "how much" work is necessary to provide supportable and auditable fair value measurements for financial reporting. CEIV credential holders are required to comply with the Mandatory Performance Framework, ensuring confidence in the consistency and transparency in their work.
Accounting and Valuation Guides Offer Current Fair Value Measurement Guidance
The AICPA's Accounting and Valuation publications provide nonauthoritative guidance and illustrations for valuation specialists, preparers of financial statements, and independent auditors and address new accounting and valuation issues.
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