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Welcome to the AICPA's Forensic and Valuation Services Center

The Forensic and Valuation Services (FVS) Center (formerly the Business Valuation and Forensic and Litigation Services Center - BVFLS) is designed to provide CPAs a vast array of resources, tools, and information about Forensic and Valuation Services (FVS) in one convenient location.

The FVS Center serves CPAs who hold the ABV specialty credential, members of the AICPA FVS Section, AICPA members, and others.

We welcome your feedback on ways we can make the Center more useful and valuable for you.

NEWS AND OTHER COMMUNICATIONS

Announcing the New FASB Accounting Standards Codification

The Financial Accounting Standards Board (FASB) has released the FASB Accounting Standards CodificationTM for a 1 year verification period during which constituents will have the opportunity to provide feedback. After this period, the FASB is expected to approve the Codification as the single source of U.S. Generally Accepted Accounting Principles (GAAP), superseding all non-SEC content used to populate the Codification.  Learn More>>

 

May FVS Web Seminar:

Are you looking for guidance in valuing securities in complex capital structures for purposes of IRC 409A and SFAS 123(R)?  Have you experienced challenges in the application of equity allocation models pursuant to the AICPA Practice Aid "Valuation of Privately Held Equity Securities Issued as Compensation?"  This webinar event will provide insight into some of the developing areas in 409A and SFAS 123(R) valuation, including the following:

  • Consideration of arm's length transactions
  • Selection of the appropriate equity allocation method
  • Estimating volatility and the effect of debt
  • When to apply and how to estimate illiquity/marketability discounts
  • Consideration of outstanding and yet to be issued options and warrants

 Learn more>>

 

AICPA Valuation Standard and Implementation Toolkit

The SSVS No. 1 Implementation Toolkit, which provides checklists and guidance in determining whether SSVS1 compliance is required and appropriate application, is available.  Submit questions related to SSVS1 to ssvs@aicpa.org.  Learn More>> 

 

 

Video Session from the BV Conference in New Orleans   View a session from the 2007 AICPA National Business Valuation Conference - Hot Topics in Fair Value – FAS 157 - this 90 minute session presented by Mike Mard discusses the impact of FAS 157 with a focus on disclosures. Learn More>>

The AICPA FVS Membership Section is Now Offering Our Members FREE Access to the Useful and Informative Practice Guides!
As a benefit of your personal online access, each member is able to view these Practice Guides that are designed to serve as educational and reference material on technical issues, but not intended to serve as authoritative guidance. Learn More>>