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Fair value

About this topic

Forensic accounting and business valuation services continue to be a growing area for practitioners looking to specialize and expand their firm offerings. The learning resources are designed to help you understand the knowledge and skills necessary to support the needs of your clients in these areas.

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AICPA Forensic & Valuation Services Conference

Nov. 4-6, 2019 - This conference features experts in forensic accounting and business valuation, as well as big picture issues and useful real-world techniques.

Conference – Live Valuation analysis Intermediate

Fair Value Accounting

Written by expert Mark Zyla, this course covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair...

Course – Textbook,   Course – Online Fair value Foundational

Understanding Business Valuation: A Practical Guide to Valuing Small to Medium Sized Businesses

Written by expert author Gary R. Trugman, this fifth edition simplifies a technical and complex area of practice with real-world experience and examples. This...

Publication Valuation analysis Intermediate

3 Pitfalls Valuation Professionals Should Avoid

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

Article Business & intangible assets Intermediate

Fair Value Measurement: Practical Guidance and Implementation, 2nd Edition

This resource discusses the rules of fair value accounting, offering direction for best practices of financial valuation as well as for understanding FASB...

Publication Business & intangible assets Foundational

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

Physician Compensation - Determining Fair Market Value and Assessing Commercial Reasonableness

This archived webcast will provide a basic understanding of the concepts of fair market value and commercial reasonableness related to physician compensation valuations.

Webcast Business & intangible assets - other intangible assets Foundational

Valuing Start Up Companies – A Silicon Valley Perspective– Intangible Assets

In this archived webcast, we will evaluate a range of valuation issues related to these types of companies.

Webcast Business & intangible assets - other intangible assets Foundational

Reasonable Royalties: What CPAs Should Know - Part 2

This article provides detail on approaches that are generally used by experts and accepted by courts for the determination of a reasonable royalty.

Article Business & intangible assets - other intangible assets Foundational

Reasonable Royalties: What CPAs Should Know - Part 1

This is the first in a two-part series. This first part describes the basic framework of a reasonable royalty analysis.

Article Business & intangible assets - other intangible assets Foundational

Artistic-Related Intangible Asset Valuation– Intangible Assets

This archived webcast will discuss artistic-related intangible assets and review the valuation methodologies used in valuing these types of assets.

Webcast Business & intangible assets - other intangible assets Foundational

Signed, Sealed, Delivered - Measuring the Fair Value of Contract-Based Intangibles

This archived webcast will review the types of contract-based intangible assets that are often recognized on balance sheets.

Webcast Business & intangible assets - other intangible assets Foundational