BV Reference Books

Offered by AICPA:

• Understanding Business Valuation: a Practical Guide to Valuing Small to Medium Sized Businesses by G. Trugman; 3rd Edition; 2008.

• Financial Valuation: Application and Models edited by J. Hitchner; 2nd Edition; 2006.

• PPC’s Guide to Business Valuation by S. Pratt and J. Fishman; updated annually.

• Cost of Capital: Estimation and Applications by S. Pratt; 2002.

• Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill, and Impairment by M. Mard and J. Hitchner; 2007.

AICPA publications and pronouncements related to business valuation

• AICPA Statement on Standards for Valuation Services No. 1

• AICPA Statement on Standards for Consulting Services (SSCS) No. 1

• AICPA Code of Professional Conduct

• AICPA Statement on Auditing Standards SAS 73 and SAS 101

• AICPA Interpretation 101-3: Performance of Nonattest Services

• Consulting Services Division. 2003. AICPA Consulting Services Special Report 03-1 — Application of AICPA Professional Standards in the Performance of Litigation Services

• Miller, Warren D. 1999. “Assessing Unsystematic Risk: Part I.” CPA Expert, Vol. 5, No. 3 (Summer 1999), pp. 1-5.

• Miller, Warren D. 2000. “Assessing Unsystematic Risk: Part II — The Macro Environment.” CPA Expert, Vol. 6, No. 1 (Winter 2000), pp. 1-5.