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Business Valuation Standards and Definitions 


Business Valuation Standards and Definitions is a free guide to standards and definitions issued by the business appraisal organizations.

Each resource listed below includes the name of the source or publisher and a link to its site, a description of the resource and its primary features, and notes any information that can be viewed free online.


For more information on books and publications which focus on business appraisal and related topics, see Business Valuation Books and Publications.



Uniform Standards of Professional Appraisal Practice
Appraisal Foundation
The Uniform Standards of Professional Appraisal Practice (USPAP) provide generally accepted appraisal standards applicable to appraisals of real estate, personal property, and business interests. Available free online.

International Glossary of Business Valuation Terms
International glossary jointly issued by the AICPA, ASA, CICBV, NACVA, and IBA. Accessible free online.

ASA Business Valuation Standards
American Society of Appraisers
ASA members are required to follow these standards in performing valuation engagements. Available free online.

AICPA Statement on Standards for Valuation Services
American Institute of Certified Public Accountants
AICPA members are required to follow these standards in performing valuation engagements. Available free online.

NACVA Business Valuation Standards
National Association of Certified Valuation Analysts
NACVA members are required to follow these standards in performing valuation engagements. Accessible free online.

IBA Business Appraisal Standards
The Institute of Business Appraisers
IBA members are required to follow these standards in performing business appraisals. Accessible free online.

CICBV Practice Standards
Canadian Institute of Chartered Business Valuators
Minimum requirements that all members must follow in performing engagements. Available free online.




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