All Valuation articles
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Blog
AICPA proposes valuation framework for financial instruments
The accounting profession is looking to raise the bar again on valuations that underpin financial statement assertions with a proposed new framework.
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Article
Valuation specialists rise to financial reporting challenge
Companies can expect some shift in how valuation specialists produce and document valuations underpinning financial statement assertions.
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Blog
Valuation group proposes rules for contingent consideration
A professional valuation group is working on new guidance that would produce formal standards on how to value contingent consideration, a common provision in business combinations.
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Blog
Groups unveil valuation credential to aid financial reporting
With a new professional credential, the valuation profession is raising the bar on how intangible assets should be valued and documented. More from Tammy Whitehouse.
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Blog
SEC Action Suggests Focus on Valuations, Experts Say
A new study from valuation firm NERA Consulting suggests that the SEC is renewing its interest in pursuing valuation-related accounting issues. The findings are based on an enforcement action against Miller Energy Resources and certain officers for inflating oil property values. “Reporting entities are well advised to make full disclosures ...