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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.
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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.
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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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