Accounting and Valuation

Published January 02, 2013

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. The following publications are still under development. In some cases, the AICPA is still seeking comments and feedback.

Publications Under Development

AICPA Accounting and Valuation Guide Assets Acquired to Be Used in Research and Development Activities
AICPA Accounting and Valuation Guide Testing Goodwill for Impairment
AICPA Accounting and Valuation Guide Valuation of Privately Held Company Equity Securities Issued as Compensation
Practice Aid Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries (under re-development as a guide)
Practice Aid Valuation of Privately Held-Company Equity Securities Issued as Compensation (under re-development as a guide)

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