Business Valuation

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The Business Valuation Resources section presents guidance on performing valuations of closely-held businesses and intangible assets, including an overview of the valuation process, the factors to consider before accepting the valuation engagement, and the various methods of valuation. Additionally, it includes tools and aids that would facilitate the business valuation process.  

In the Forensic and Valuation Services Library (login required)

 Appraisal Foundation Valuation Advisories

The Appraisal Foundation's Task Force on Valuations in Financial Reporting established guidance for Valuations in Financial Reporting (VFR). The current topics this Task Force and its underlying work groups are addressing include: Contributory Asset Charges; Valuation of Customer-Related Assets and Control Premiums. To access this guidance, visit The Appraisal Foundation's website

  • Identification of Contributory Assets and Calculation of Economic Rents: Toolkit
  • The Valuation of Customer-Related Assets
  • The Measurement and Application of Market Participant Acquisition Premiums
  • New! Valuation of Contingent Consideration