Business Valuation

ABV Wheel

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.  

Coming Soon to the FVS Online Professional Library:

 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.