The Application of the Mandatory Performance Framework for the Certified in Entity and Intangible ValuationsTM (CEIVTM) credential applies the Mandatory Performance Framework for selected areas of professional valuation practice that are often either misapplied or insufficiently supported, documented, or both in valuations for financial reporting purposes. It also identifies the most common components of an engagement in which the valuation professional provides a conclusion of value and addresses matters where there is need for greater consistency in the application of valuation approaches and methodology, support for matters that require the application of professional judgment, and documentation of inputs.
Notice: The trademarks CEIV and CERTIFIED IN ENTITY AND INTANGIBLE VALUATIONS are owned by Corporate and Intangibles Valuation Organization, LLC, and are used under license agreements between Corporate and Intangibles Valuation Organization, LLC and RICS, ASA and AICPA.