Business Valuation Standards and Definitions


Business Valuation Standards and Definitions Business Valuation Standards and Definitions is a resource guide to standards and definitions issued by the business appraisal organizations.
	Each resource listed below includes the source or publisher, a description of the resource and its primary features, and any information that is accessible 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 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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