The AICPA releases an online tool kit (
www.aicpa.org/members/div/mcs/vm_toolkit.asp ) to facilitate the
performance of valuations related to business combinations and to
acquired goodwill and other intangible assets, as discussed in FASB
Statement nos. 141 and 142, respectively. In addition to practical
information on performing fair value measurement engagements for
purchase price allocations and goodwill impairment analyses, this
resource contains training aids, a bibliography, a discussion of
engagement letter considerations and checklists. For further
information, contact James C.H. Feldman, CPA/ABV, manager of business
valuation and litigation services, at jfeldman@aicpa.org .
Financial Reporting
