Valuation Services

Topics

December 17, 2018

2 valuation guide working drafts issued

The AICPA issued working drafts of two new case studies that will be added to its new accounting and valuation guide, Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.

November 19, 2018

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.

October 21, 2018

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.

July 1, 2018

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.

July 1, 2018

Valuation of portfolio company investments addressed in AICPA working draft

A guide under development will assist with estimates.

May 15, 2018

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.

May 1, 2018

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.

May 1, 2018

Institute launches 2 certificate programs in forensics

The program provides a new pathway to obtaining the Certified in Financial Forensics (CFF) credential.

February 1, 2018

2 volunteers recognized for work in forensic accounting and business valuation

The AICPA’s FVS Section recognized two members as Volunteers of the Year.

February 1, 2018

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.

December 1, 2017

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.

September 1, 2017

AICPA proposes new framework

A valuation credential foundation is set.

July 6, 2017

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).

June 1, 2017

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.

April 1, 2017

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.

January 23, 2017

Drones set to invade accounting profession

Unmanned flying devices have the potential to bring new ways of doing business to accounting firms.

September 1, 2016

Money laundering: Combating a global threat

International efforts to deter financial crime rely on CPAs to be vigilant and perform critical roles.

August 1, 2016

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.

July 1, 2016

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.

February 1, 2016

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.

FROM THIS MONTH'S ISSUE

Flip out with the latest Tech Q&A

The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.