Fair Value Measurement Store

Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide

Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies).

Testing Goodwill for Impairment - Accounting and Valuation Guide
This guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test.

This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill.

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation.

This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004.

This edition includes guidance from FASB ASC 718, 505-50, 820-10 and the Statement on Standards for Valuation Services which were all issued since the last AICPA guidance dedicated to this issue.

Assets Acquired in a Business Combination to be Used in Research and Development Activities

This guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets).

This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.

This guide also discusses and illustrates GAAP and SEC disclosure requirements for both IPR&D assets acquired in a business combination and asset acquisition.

AICPA Fair Value Measurements Workshop
Dates coming soon...

Leading valuation expert, Mark Zyla, CPA/ABV/CFF, will lead the workshop with real-world case studies, “how-to’s” and extended Q&A opportunities. Detailed examples of measuring the fair value of individual assets, especially as prepared by a valuation specialist will be covered. Exchange ideas with colleagues, peers and network with other financial leaders. This course includes an in depth review of the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangible Valuations™ Credential (CEIV™).

After this two-day intensive workshop, follow up with our CEIV online modules to complete your CEIV credential education requirements.

AICPA Forensic & Valuation Services Conference
November 9-11, 2020 in Denver, CO

Don’t miss the Fair Value track as the best of both worlds come together at the AICPA Forensic & Valuation Services Conference, the event that features experts in forensic accounting and business valuation, as well as big picture issues and useful real-world techniques.  Our speaker lineup includes perennial favorites and new faces who provide thorough coverage of the latest topics.

Attend in-person or online, or mix both with a flex-pass!