Valuations for financial reporting toolkit

The Valuations for Financial Reporting Toolkit is a centralized resource designed to support professionals who prepare, review, or rely on valuations for financial reporting purposes.

Whether you are a financial statement preparer, valuation specialist, or auditor seeking to better understand valuation processes and accounting requirements, this toolkit brings together authoritative guidance, practical tools, and professional insights in one, easy-to-navigate location.

This resource is available to the public through March 31, 2026.

Focusing on fair value measurement and financial reporting applications, the Valuations for Financial Reporting Toolkit features links to a comprehensive collection of resources, including:

• AICPA Accounting and Valuation Guides on topics such as business combinations, goodwill impairment, equity compensation, private equity and venture capital investments, and intangible assets

• Journal of Accountancy articles related to financial reporting

• FVS podcast episodes and webcasts that address financial reporting and fair value measurement issues

• On-demand training, including CPE- and CPD-eligible courses

• Fair-value-related authoritative guidance from the Financial Accounting Standards Board (FASB), Public Companies Accounting Oversight Board (PCAOB), AICPA Auditing Standards Board (ASB), International Accounting Standards Board (IASB), and the SEC

• Information about AICPA valuation credentials

Together, these resources are intended to help you apply consistent, transparent, and well-supported valuation practices in an increasingly complex reporting environment.

Beginning April 1, 2026, the Valuations for Financial Reporting Toolkit will again be a resource exclusive to FVS Section members.