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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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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