The AICPA releases an online tool kit (www.aicpa.org/members/div/mcs/ vm_toolkit.asp) to facilitate the performance of valuations related to business combinations and to acquired goodwill and other intangible assets, as discussed in FASB Statement nos. 141 and 142, respectively. (Business Valuation).The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). releases an online tool kit (www.aicpa.org/members/div/mcs/ vm_toolkit.asp) to facilitate the performance of valuations related to business combinations and to acquired goodwill and other intangible assets, as discussed in FASB Statement FASB Statement A standard set by the Financial Accounting Standards Board regarding a financial accounting and reporting method. Essentially, FASB statements determine the acceptable accounting practices that Certified Public Accountants use in reporting nos. 141 and 142, respectively. In addition to practical information on performing fair value measurement engagements for purchase price allocations and goodwill impairment analyses, this resource contains training aids Any item developed or procured with the primary intent that it shall assist in training and the process of learning. , a bibliography, a discussion of engagement letter considerations and checklists. For further information, contact James C.H. Feldman, CPA/ABV, manager of business valuation and litigation An action brought in court to enforce a particular right. The act or process of bringing a lawsuit in and of itself; a judicial contest; any dispute. When a person begins a civil lawsuit, the person enters into a process called litigation. services, at jfeldman@aicpa.org. |
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