Proposed guidance published on inventory valuation
The AICPA Financial Reporting Executive Committee (FinREC) published a working draft on inventory valuation and is seeking comments on the draft.
Valuation services
AICPA Council votes to move forward with expanded eligibility for valuation credential
Members of AICPA’s governing Council voted down a motion on Sunday that would have suspended and opened additional study of expanded eligibility for the Accredited in Business Valuation (ABV) credential.
Valuation of portfolio company investments addressed in AICPA working draft
A guide under development will assist with estimates.
Merging accounting with ‘big data’ science
Part 2 of the JofA technology roundtable explores the skills needed to meet clients’ demand for insights on expanding amounts of business information.
Valuation of portfolio company investments addressed in AICPA working draft
The working draft of an Accounting and Valuation Guide issued by the AICPA provides guidance on the accounting for and valuation of portfolio company investments of venture capital and private-equity funds and other investment companies.
Institute launches 2 certificate programs in forensics
The program provides a new pathway to obtaining the Certified in Financial Forensics (CFF) credential.
Round numbers: A fingerprint of fraud
This article explains how CPAs can find round numbers in large data sets and when those numbers should raise concerns about possible fraud.
Young CPAs receive Standing Ovation in FVS
Twenty young CPAs were recognized under the Forensic and Valuation Services (FVS) Standing Ovation program for significant contributions in their accounting specialty areas and in their communities.
2 volunteers recognized for work in forensic accounting and business valuation
The AICPA's FVS Section recognized two members as Volunteers of the Year.
How to audit fair value measurements
The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier.
AICPA proposes new framework
A valuation credential foundation is set.
AICPA seeks input for new framework on valuation of financial instruments
New guidance aims for clarity, consistency and transparency and will also lay the foundation for a new AICPA credential, Certified in Valuation of Financial Instruments (CVFI).
Jim Koerber, CPA/ABV/CFF
Jim Koerber, CPA/ABV/CFF, a shareholder with The Koerber Company PA, a valuation and litigation services firm in Hattiesburg, Miss., is passionate about a job that requires integrity and transparency.
Workshop launches new valuation credential training
The 2017 AICPA Fair Value Measurements Workshop, which was held in March, included for the first time training on the new performance framework for the Certified in Entity and Intangible Valuations (CEIV) credential.
Drones set to invade accounting profession
Unmanned flying devices have the potential to bring new ways of doing business to accounting firms.
Money laundering: Combating a global threat
International efforts to deter financial crime rely on CPAs to be vigilant and perform critical roles.
Forensic interview feature wins JofA best article award
Charles L. McGimsey and Daniel J. Whelan received the JofA's Lawler Award for the best article of 2015.
Navigating the path to success in accounting practice sales
This article provides guidance on avoiding hazards that can derail the sale of a CPA firm and jeopardize the financial future of the firm and its owners.
Members recognized for service in forensic and valuation services areas
The AICPA Forensic and Valuation Services Section annually honors its members who have made a positive impact on these areas.
Young CPAs honored with Standing Ovation in FVS
Thirty-two young CPAs have received the first annual Standing Ovation recognition in the areas of forensic accounting and business valuation.
