APPENDIX 14BModel Fair Value Measurements Curriculum
THIS SECTION IS REPRINTED WITH permission from AICPA. © AICPA.
ACKNOWLEDGMENTS
The authors of this document are members of the 2018 AICPA Fair Value Measurement University Task Force (Task Force):
- Anthony Aaron
- James Chyz
- Jeffrey Johanns
- Thomas Ryan
- Brent Solomon
- Mark Zyla
A special note of gratitude is extended to all those who assisted task force members and AICPA staff with authoring and editing this document, including members of the AICPA Business Valuation Committee and Forensic and Valuation Services Executive Committee.
AICPA STAFF
- Jeannette Koger, Vice President
- Advisory Services & Credentialing
- Eva Simpson, Director‐Valuation Services
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- Paul Wapner, Senior Manager‐Valuation Services
- Forensic and Valuation Services
ABOUT US
With a proven track record of leadership in the full accounting ecosystem—from financial reporting to the audit, we recognize the need for increased competence and improved quality, consistency and transparency in the performance of fair value measurements. As a result, we've introduced the Certified in Entity and Intangible Valuations™ (CEIV) credential for CPAs and Finance Professionals who perform fair value measurements for entities and intangible assets for financial reporting purposes. This includes performing purchase price allocations for business combinations, testing goodwill and other long‐lived assets for impairment, estimating the fair value ...
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