AICPA releases second exposure draft of proposed business valuation standard.
A revised exposure draft of a proposed Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, was issued on Oct. 16. Last year, in an effort to help members provide high-quality valuation services and improve the consistency of practice, the AICPA released an exposure draft of the proposed statement. Based on more than 150 comment letters and dialogue, the AICPA revised that proposed statement and is now seeking comments (due Dec. 15) on this version.
This second exposure draft aims to solicit comments on the proposed statement from key stakeholders and other respected parties in the CPA and business communities affected by valuation issues. It provides guidance to AICPA members for an engagement or any part of an engagement that determines the value of a business, an interest in a business, security or...
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