Appendix A Additional Resources

• Jurisdiction: United States

Appendix A Additional Resources

The list of resources is intended as a starting point for further research. It is not comprehensive and does not constitute a recommendation or endorsement by the authors of any particular work or professional association or any publication. Additional sources should be considered.

RELEVANT ASSOCIATIONS

ABI American Bankruptcy Institute

AF Appraisal Foundation

AICPA American Institute of Certified Public Accountants

AIRA Association of Insolvency and Restructuring Advisors

IBA Institute of Business Appraisers

IACVA International Association of Consultants, Valuators and Analysts

ISC International Standards Council

NACVA National Association of Certified Valuators and Analysts

RICS Royal Institution of Chartered Surveyors

SEC Securities and Exchange Commission

REGULATIONS AND STANDARDS COMMENTING ON PROJECTIONS

AICPA Training and education regarding the practice and interpretation of Generally Accepted Accounting Principles (GAAP) and the Accounting Standards Codifications (ASC) as issued by the Financial Accounting Standards Board (FASB) and AICPA Practice Guides (e.g., AT-C Section 305 "Prospective Financial Information")

AIRA Standards for Distressed Business Valuation and related training and education

ASA Training, education and certification regarding the practice and interpretation of Uniform Standards of Professional Appraisal Practice (USPAP) as issued by the Appraisal Foundation and the Principles of Appraisal Practice and Code of Ethics as issued by ASA

IBA Training, education and certification regarding the practice of business valuation and the IBA Professional Standards; in 2008, NACVA acquired the assets of IBA and continued to support and promulgate the IBA credentials

IRS Regulations and Revenue Rulings, and guidelines contained in the Internal Revenue Manual (beginning at Section 4.48.3) that synthesize Rev. Ruling 59-60, USPAP and similar standards

IVS International Valuation Standards promulgated by the International Standards Board of the International Standards Council

NACVA Training and education regarding the practice and interpretation of valuation standards issued by other organizations and NACVA's Professional Standards that generally adhere to the SSVS-1/VS 100 as issued by AICPA

RICS Royal Institution of Chartered Surveyors regarding property professionals and surveyors in the United Kingdom and worldwide that issues the IRCS Valuation Professional Standards known as the "Red Book"

SEC Reporting...