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AICPA Statement on Standards for Valuation Services No. 1

Excerpts for Valuation Reports and Glossary of Valuation Terms

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Abstract

47. A valuation report is a written or oral communication to the client containing the conclusion of value or the calculated value of the subject interest. Reports issued for purposes of certain controversy proceedings are exempt from this reporting standard (paragraph 50).

* Copyright © 2007, American Institute of CPAs. All rights reserved. Used with permission. www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/Standards/DownloadableDocuments/SSVS_Full_Version.pdf

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© 2013 Tim McDaniel

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McDaniel, T. (2013). AICPA Statement on Standards for Valuation Services No. 1. In: Know and Grow the Value of Your Business. Apress, Berkeley, CA. https://doi.org/10.1007/978-1-4302-4786-9_16

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