Statements of Position

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Description

Given the increasing number of members of the AICPA who are performing business valuation engagements or some aspect thereof, the AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations. AICPA members will be required to follow this standard whenever they undertake to perform a business valuation engagement that culminates in the expression of a conclusion of value or a calculated value.

Publication Date

2005

Relational Format

Book

Keywords

Business enterprises -- Valuation -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed statement on standards for valuation services : Valuation of a business, business ownership interest, security, or intangible asset;Valuation of a business, business ownership interest, security, or intangible asset; Exposure draft (American Institute of Certified Public Accountants), 2005, March 30

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