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Business & intangible assets

About this topic

Fair value measurement continues to be a top area of concern amongst both public and privately-owned organizations. The learning resources provided are designed to help practitioners understand the knowledge and skills needed in fair value measurement for entities & intangibles, including goodwill, business combinations, and impairment of long-lived assets.

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3 Pitfalls Valuation Professionals Should Avoid

This blog post discusses three common deficiencies that should be avoided in valuations.

Article Business & intangible assets Intermediate

Valuation for Estate and Gift Tax Purposes

This archived webcast highlights best practices outlined in the FVS Practice Aid: Valuations for Estate and Gift Tax Purposes.

Webcast Business & intangible assets Foundational

Forensic & Valuation Services Library

The FVS Library is a powerful research tool that gives you access to the most comprehensive, up-to-date forensic accounting and valuation information.

Report Fraud Intermediate

Intangible Asset Valuation: Cost Approach Methods And Procedures

This white paper presents several topics related to the application of the cost approach to intangible asset valuation.

Report Valuation approaches Intermediate

Statement on Standards for Consulting Services

Standards for members who provide their clients with a range of consulting services surrounding technological and industry expertise and management and financial skills.

Article Valuation analysis Foundational

Statements on Standards for Valuation Services

​This statement establishes standards for AICPA members who are engaged to estimate the value of a business or intangible asset.

Article Valuation analysis Foundational