Work File Checklist for Discount Rates Under New Fair Value Regulations

Business Valuation UpdateVol. 23 No. 7
July 2017
fair value for financial reporting
discount rate, fair value, Mandatory Performance Framework, certified in entity and intangible valuations (CEIV)


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 ...