Practitioners who are new to using the AICPA Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (“VS Section 100” or “SSVS”) often want to learn more about the standard and when it applies. This fact sheet answers those questions and more.
To Whom the Standard Applies
VS Section 100 applies to all AICPA members who perform valuation services for various purposes (such as transactions, financings, taxation, financial accounting, bankruptcy, management and