Business Valuation Publications
Overview:
Recommended Business Valuation publications designed to help develop and hone skills in this complex practice area. Suggested resources and tools by the Forensic and Valuation Section to make sure you get the...
Published on January 23, 2013
Applying AICPA Business Valuation Standards in Tax Practice
Article:
the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The new standards apply to any AICPA member, or a...
Published on May 02, 2010
Forensic Futurama Why Forensic Accounting Is Evolving
Article:
The scope of forensic work has expanded and will continue to do so. In litigation, the role of the adviser or expert witness is well defined and is applied in many areas where evaluation of quantum — how much a case is worth — is the key. Forensic accounting covers
Published on January 28, 2011
Ownership Succession Planning for Family Businesses A Window of Opportunity Just Opened, But Are You Ready
Article:
In any era, it is important is not to wait to plan — but the change in tax law and the potential for a $5 million exemption (or $10 million if combined with a spouse) through the end of 2012 heightens the sense of urgency to plan considerably. Succession lies
Published on June 01, 2011
Distinguish Your Practice
Article:
More and more CPA practices are becoming specialized and focused. Thus, many accountants are enjoying the same peer-to-peer referrals as attorneys have for decades. Moreover, distinguished practices tend to be more profitable and fulfilling. If you run a humdrum practice, you can add more luster to your practice with these
Published on January 28, 2011
Recently Issued Sec. 108(e)(8) Regulations Liquidation Value Safe Harbor
Article:
Recently issued final regulations on partnership debt-for-equity exchanges contain a liquidation value safe-harbor method for valuing the partnership interest received in exchange for the cancellation of debt.
Published on April 01, 2013
The Valuation of FLPs
Article:
Due to the popularity of family limited partnerships (FLPs) and the significant tax savings they can provide, the IRS has sought to limit the benefits of their use. As part of its attack on an FLP, the IRS frequently will challenge the value of the FLP that is claimed on
Published on January 28, 2011
AICPA News Update Vol. 14 No. 47
Newsletter:
AICPA Asks For Review of PTIN Information Disclosure FinREC Releases for Feedback Working Draft of Accounting and Valuation Guide on Goodwill Impairment Technical Q&A Issued on Small Business Lending Fund Auditor Certification AICPA and NASBA Release Video Highlighting CPAMobility.org Free Webinar: Use Your Current Client Base
Published on November 11, 2011
Sec. 382 Operating Rules Actual Knowledge Regarding Stock Ownership
Article:
An ownership change under Sec. 382 can have an onerous impact by substantially limiting a loss corporation’s ability to utilize its tax attributes. This item discusses Letter Ruling 201110006, which addresses a proposed transaction in which the taxpayer is involved in such a potential change in ownership.
Published on January 13, 2012
International Tax Issues for Newly Multinational Corporations A Due-Diligence Perspective
Article:
A taxpayer that ventures into international business by acquiring a multinational target may encounter a number of tax issues that could result in significant unanticipated tax liabilities
Published on April 01, 2013
Accounting and Valuation
Publication:
This page outlines the AICPA's accounting and valuation publications
Published on June 17, 2013
Year-End Individual Taxation Report
Article:
This article covers developments from the past year affecting taxation of individuals, including last year’s tax relief, health care, and small business legislation, regulations, cases, and IRS guidance
Published on August 24, 2012
AICPA News Update - April 27, 2012
Newsletter:
...Use, International Panel Meets at AICPA to Discuss the Future of Accounting Standards, Regulatory Alert: Upcoming PCAOB Forums on Auditing Smaller Broker-Dealers, Comment Period on AICPA Accounting and Valuation Guides Ends May 24, Connect to the CGMA Community and Get First-Hand Insights
Published on April 30, 2012
AICPA Tax Division Remembers and Thanks Dedicated Advocate and Member, John H. Gardner
Article:
On Feb. 28, 2012, John H. Gardner passed away. The profession is indebted to him for his passion, vision, and many leadership efforts.
Published on April 30, 2012
Using Thought Leadership to Achieve Trusted Advisor Status
Article:
Even before the downturn, accounting firms sought to move from being transactional service providers to trusted business advisors
Published on January 28, 2011