Work File Checklist for Discount Rates Under New Fair Value Regulations

Business Valuation UpdateVol. 23 No. 7
July 2017

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (407 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
fair value for financial reporting
discount rate, fair value, Mandatory Performance Framework, certified in entity and intangible valuations (CEIV)

Summary

Under the new requirements for fair value for financial reporting, valuation experts will be expected to have a certain amount of documentation in their work files. For holders of the new CEIV credential, a work file will be reviewed within the first year ...