Application of VS Section 100 to Various Illustrative Client Engagements
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Application of VS Section 100 to Various Illustrative Client Engagements

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Engagements subject to the Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (“VS Section 100” or “SSVS”) include valuations of businesses, business ownership interests, securities, or intangible assets (collectively referred to as “business valuations”), and are performed by AICPA members for a variety of purposes, including:

  • Transactions (or potential transactions), such as acquisitions, mergers, leveraged buyouts, initial public offerings, employee stock ownership plans and other share-based plans, partner and shareholder buy-ins

Download the Application of VS Section 100

File name: ssvs-application-to-various-engagements-imp-guide-1.pdf

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