Business Valuation

    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

    Professional Standards

    SSVS Toolkit
    • Application of SSVS No. 1 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)

      Go to SSVS Toolkit.

      FVS Practice Aids

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

      Other Non-Authoritative Guidance

      White Papers

      Quick Reference Guides

      Fair Value Measurements
      Fair value and financial reporting guidance


      Coming Soon to the FVS Online Professional Library:

       Appraisal Foundation Best Practices Toolkit

      The Appraisal Foundation's Task Force on Valuations in Financial Reporting established two “best practices” documents 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 learn more, visit The Appraisal Foundation's website.

      Two of the publications that are currently offered for free to the public are as follows:

      • Identification of Contributory Assets and Calculation of Economic Rents: Toolkit
      • Best Practices for Valuations in Financial Reporting: Intangible Asset Working Group - Contributory Assets

      Both publications can be downloaded by clicking here.

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