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.
- Application of SSVS No. 1 to Various Illustrative Client Engagement Situations
- Customizable Engagement Letter Templates
- Development Compliance Checklists
- Reporting Compliance Checklists
- Sample Detailed and Summary Valuation Reports
- Understanding the Statement on Standards for Valuation Services No. 1 Webcast Recording (no CPE)
Go to SSVS Toolkit.
FVS Practice Aids
- FVS Practice Aid: A CPA's Guide to Family Law Services
- FVS Practice Aid: Calculating Intellectual Property Infringement Damages
- FVS Practice Aid: Discount Rates, Risk, and Uncertainty in Economic Damages Calculations
- FVS Practice Aid: Measuring Damages Involving Individuals
- FVS Practice Aid: Mergers and Acquisitions Disputes
- FVS Practice Aid: Serving as an Expert Witness or Consultant
- FVS Practice Aid 06-2: Preparing Financial Models (PDF)
FVS Practice Aids can be accessed in the FVS Online Professional Library unless otherwise indicated.
Other Non-Authoritative Guidance
Fair Value Measurements
- TIS Section 6910.34, "Application of the Notion of Value Maximization for Measuring Fair Value of Debt and Controlling Equity Positions" (Issue Date: February 2013)
- TIS Section 6910.35, "Assessing Control When Measuring Fair Value" (Issue Date: February 2013)
- Quick Reference Guide to Valuing Assets in Business Combinations
- Financial Reporting White Paper: Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities
- Insight: Fair Value Measurements and Disclosures: Introduction to Accounting
- Auditing Fair Value Measurements and Disclosures - SAS No. 101
- Employee Benefit Plans Industry Developments - Audit Risk Alert
Coming Soon to the FVS Online Professional Library:
- Accounting & Valuation Guide: Valuation of Privately-Held-Company Equity Securities Issued as Compensation
- Accounting & Valuation Guide: Testing Goodwill for Impairment
- Accounting & Valuation Guide: Assets Acquired to be Used in Research and Development Activities
Appraisal Foundation Best Practices Toolkit
The Appraisal Foundation's Task Force on Valuations in Financial Reporting established two “best practices” documents 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 learn more, visit The Appraisal Foundation's website.
Two of the publications that are currently offered for free to the public are as follows:
- Identification of Contributory Assets and Calculation of Economic Rents: Toolkit
- Best Practices for Valuations in Financial Reporting: Intangible Asset Working Group - Contributory Assets
Both publications can be downloaded by clicking here.