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
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
