Statement on Standards for Valuation Services (VS Section 100)
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Statement on Standards for Valuation Services (VS Section 100)

14 years ago · 497.4 KB Download

The Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (“VS Section 100” or “SSVS”) was issued by the AICPA Consulting Services Executive Committee in June 2007 for engagements accepted on or after January 1, 2008. AICPA members* are required to follow VS Section 100 when they perform engagements to estimate value that culminates in the expression of a conclusion of value or a calculated value. The standard is intended to provide guidelines for developing estimates of value and reporting on the results. It applies to AICPA members who perform an engagement that estimates the value of a business, business interest, security or intangible asset for numerous purposes, including sales transactions, financing, taxation, financial reporting, mergers and acquisitions, management and financial planning and litigation. VS Section 100 applies to all AICPA members who perform valuation services for various purposes (such as transactions, financings, taxation, financial accounting, bankruptcy, management and financial planning and litigation) as well as for various disciplines in the profession (including consulting, litigation services, personal financial planning, tax and accounting). VS Section 100 contains several exceptions when the requirements do not apply.

*Non-AICPA members should verify with their state boards of accountancy for regulations that state that CPAs must comply with VS Sections 100 and 9100.

Download the Statement on Standards for Valuation Services

File name: ssvs-full-version.pdf

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