Work File Checklist for Fair Value Overview Under New Regulations

Business Valuation UpdateVol. 23 No. 9
September 2017
fair value for financial reporting
fair value, Mandatory Performance Framework, certified in entity and intangible valuations (CEIV)


Anyone doing fair value for financial reporting should comply with the requirements under the new CEIV credential whether they hold the credential or not. CEIV holders will have a work file reviewed within the first year they receive the credential and th ...