Fair Value Measurement Resources

The Appraisal Foundation

Best Practices for Valuations in Financial Reporting: Intangible Assets Working Group – Contributory Assets and

Identification of Contributory Assets and Calculation of Economic Rents: Toolkit

 http://netforum.avectra.com/eweb/DynamicPage.aspx?Site=TAF&WebCode=EDVFR

 

The American Institute of Certified Public Accountants  

Practice Aid: Valuation of Privately Held Company Equity Securities Issued as Compensation

 http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/FairValueMeasurement/PRDOVR~PC-006617/PC-006617.jsp

 

The American Institute of Certified Public Accountants

Practice Aid: Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries

 http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/StandardsImplementationGuidance/PRDOVR~PC-006609/PC-006609.jsp

 

Public Companies Accounting Oversight Board

Auditing Standards

 http://pcaobus.org/Standards/Auditing/Pages/default.aspx

 

 American Institute of Certified Public Accountants

Fair Value Accounting: A Critical New Skill for All CPA’s

Self Study Course

http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/FairValueMeasurement/PRDOVR~PC-733300/PC-733300.jsp

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