Forensic and Valuation Services
The Forensic and Valuation Services Center provides finance professionals with a vast array of resources, tools and information about forensic accounting and business valuation services in one convenient location. The FVS Center also provides special member benefits to FVS Section and CFF and ABV credential holders.
The AICPA’s Financial Reporting Executive Committee has issued working drafts of two new case studies from the AICPA Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies (the Guide) and is requesting feedback. New Case Study 4A, Value Fluctuations in a Real Estate Investment Financed with Debt, illustrates real estate specific valuation considerations as well as the impact of mortgage debt valuation on the equity value of a real estate investment. The other case study, new Investment 6, Investment in Non-Performing Distressed Debt, will be added to Case Study 13, Business Development Company with Various Debt Investments. These new case studies were developed in response to feedback received on the working draft of the Guide which was originally released on May 15, 2018. To provide context for the new case studies, FinREC has also re-released the working draft of the Guide.
The AICPA’s Financial Reporting Executive Committee has issued an early working draft of Inventory Valuation guidance, which is part of a broader forthcoming release of the AICPA’s Business Combinations Accounting and Valuation Guide. This working draft provides nonauthoritative guidance and illustrations for preparers of financial statements, independent auditors, and valuation specialists regarding how to estimate the fair value of inventory acquired in a business combination in accordance FASB ASC 820, Fair Value Measurement.
The Forensic and Valuation Services Executive Committee (FVSEC) has developed a new standard for engagements of forensic services that will apply to all AICPA members and member firms.
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About the Center
The FVS Center is committed to supporting members by providing opportunities and resources that promote professional growth and practice development. We welcome your feedback on ways we can make the center more useful and valuable for you.
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