AICPA Statement on Standards for Valuation Services No. 1

Excerpts for Valuation Reports and Glossary of Valuation Terms
  • Tim McDaniel


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).


Cash Flow Intangible Asset Business Enterprise Certified Public Accountant Subject Interest 
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Copyright information

© Tim McDaniel 2013

Authors and Affiliations

  • Tim McDaniel
    • 1
  1. 1.WestervilleUnited States

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