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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 resources and tools you need.
Published on January 23, 2013

AICPA News Update Vol.12 No.47

Newsletter Major Changes in Compilation and Review Standards Approved and on the Way, AICPA Issues Letter to FASB on Fair Value for Financial Instruments, Guidelines Take Aim at Identity Theft, Security Breaches, PCPS December 15 Online Forum on Hot Topics Offered Free to All AICPA Members Special Report
Published on June 24, 2011

AICPA News Update Vol.12 No.22

Newsletter Supreme Court Grants Cert. in Business Method Patent Case, AICPA President and CEO Addresses Fair Value Process, Decisions and Future, FASB Issues New Disclosure Guidelines for Subsequent Events, Auditing Standards Board Issues Additional Exposure Draft Under Clarity Project, Audit Committee Resources Developed on ARRA of...
Published on June 24, 2011

AICPA News Update Vol. 14 No. 46

Newsletter ...FAF’s Proposal on Private Company Financial Reporting and the AICPA’s Response ASEC Extends Comment Period on XBRL Exposure Draft to November 30 AICPA Releases White Paper on Fair Value Measurement for NFPs AICPA Accounting Competition Semi-finalist Teams Announced Catch up
Published on November 11, 2011

AICPA News Update - January 29, 2010

Newsletter ...for IFRS for SMEs; AICPA Chairman: Get Involved and Start Young; Governance Depends on Solid Enterprise Risk Management and Internal Controls; Comments Sought on Draft Issues Paper on NFP Fair Value
Published on March 08, 2010

Employee Benefit Plans

Publication A description of publications available on employee benefit plans.
Published on June 14, 2013

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

AICPA News Update Vol. 13 No. 39

Article AICPA News Update
Published on January 28, 2011

The Tax Consequences of Point-Based Employee Reward Programs

Article This article explores the tax consequences of point-based employee recognition programs.
Published on July 13, 2012

Hot Topics in FAS 109

Article As the financial statement year-end tax provision planning process begins, it is a good time to review some areas of Statement of Financial Accounting Standards No. 109 (FAS 109), Accounting for Income Taxes, that could require more analysis in preparing year-end tax provisions for companies.
Published on March 11, 2011

Health Care Entities

Publication A description of products available on health care entities.
Published on June 18, 2013

Noncompete Covenants in Mergers and Acquisitions Compensation or Capital Gain

Article This item discusses the tax rules surrounding the treatment of noncompete covenants and cautions against overreliance on financial accounting reporting in making tax determinations.
Published on June 16, 2011

Restricted Stock in Acquisitions IRS Provides Much-Needed Guidance

Article Rev. Rul. 2007-49 provides valuable guidance in determining whether Sec. 83 applies to the receipt of restricted stock in taxable and tax-free reorganizations. However, many questions remain unanswered.
Published on May 02, 2010

Depository and Lending Institutions

Publication A description of publications available on depository and lending institutions.
Published on June 18, 2013

Investment Companies

Publication A description of publications available on investment companies.
Published on March 20, 2013

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Related AICPA Products



Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



Investment Companies - Audit and Accounting Guide

This new edition, updated as of May 1, 2013, offers “best practice” discussion of industry-specific issues such as fair value accounting and related valuation techniques, complex capital structures, financial instruments, and investment company taxation. The guide has been updated for clarified auditing standards and includes interpretive guidance for the provisions of FASB ASU No. 2011-04.



U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

2012 US GAAP Financial Statements-Best Practices in Presentation and Disclosure formerly Accounting Trends & Techniques) provides hundreds of illustrative disclosures that were specially selected by an AICPA expert panel from the financial statements of hundreds of companies. Fully updated for recent authoritative pronouncements, this edition offers comprehensive examples of virtually every required disclosure, across over 100 industries, to deliver the content you need from the organization you trust.

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