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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Standards for members who provide their clients with a range of consulting services surrounding technological and industry expertise and management and financial skills.
This statement establishes standards for AICPA members who are engaged to estimate the value of a business or intangible asset.