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Groups unveil valuation credential to aid financial reporting

Tammy Whitehouse | January 20, 2017

As policy makers continue to ponder how to get better valuation information into the financial reporting supply chain, the valuation profession is raising the bar on how intangible assets should be valued and documented.

The American Institute of Certified Public Accountants, the American Society of Appraisers, and the more global Royal Institution of Chartered Surveyors have teamed up to roll out a new credential — Certified in Entity and Intangible Valuations — to establish more uniform guidance on how to document fair value measurements for entity and intangible asset valuations. The guidance defines the level of documentation needed to help auditors, investors, and regulators better understand how fair value measurement is used to determine values in businesses and in... To get the full story, subscribe now.