Fair Value Measurement Store
Explore leading guidance, publications, conferences and courses designed specifically for professionals who perform fair value measurements. For information on additional fair value measurement products and publications, visit the AICPA Store.
Fair Value Measurment: Practical Guidance and Implementation, 2nd Edition
Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, this resource brings you up to speed on what fair value really means.
Testing Goodwill for Impairment - Accounting and Valuation Guide
This guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test.
This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill.
Valuation of Privately-Held-Company Equity Securities Issued as Compensation
Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation.
This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004.
This edition includes guidance from FASB ASC 718, 505-50, 820-10 and the Statement on Standards for Valuation Services which were all issued since the last AICPA guidance dedicated to this issue.
This guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets).
This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
This guide also discusses and illustrates GAAP and SEC disclosure requirements for both IPR&D assets acquired in a business combination and asset acquisition.
Fair Value Measurement Training and Development
AICPA Fair Value Measurement Workshop
CPE: 24 credits
Leading valuation expert, Mark Zyla, will lead the workshop with real-world case studies, “how-to’s” and extended Q&A opportunities. Detailed examples of measuring the fair value of individual assets, especially as prepared by a valuation specialist will be covered. Exchange ideas with colleagues, peers and network with other financial leaders. Items covered include:
- Review of ASC Topic 820 (SFAS157), Fair Value Measurements
- Update on Measuring Impairments
- Applying ASC Topic 305 (SFAS 141(R)), Business Combinations
- Fair Value Measurement in the Current Economy
- Valuation of Intangible Assets in Financial Reporting
- Fair Value of Contingent consideration and Other contingent Assets and Liabilities
- Fair Value Under IFRS
Stay tuned for more details on future Fair Value Measurement Workshops.
AICPA Forensic & Valuation Services Conference
November 13-15, 2017 in Las Vegas
Don’t miss the Fair Value track as the best of both worlds come together at the AICPA Forensic & Valuation Services Conference, the event that features experts in forensic accounting and business valuation, as well as big picture issues and useful real-world techniques. Our speaker lineup includes perennial favorites and new faces who provide thorough coverage of the latest topics.