Business Valuation Standards and Definitions
Business Valuation Standards and Definitions is a resource guide to standards and
definitions issued by the business appraisal organizations.
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Each entry below includes
the source organization and a link to its website and a description of the information
available. All business valuation standards and definitions are accessible free online.
For a comprehensive listing of books, publications, and other resources which focus on
business appraisal, intangible asset appraisal, and related financial and economic 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) are the generally accepted
standards for professional appraisal practice in North America. USPAP contains standards
for all types of appraisal services including real estate, personal property, business,
and mass appraisal.
International Glossary of Business
Valuation Terms
International glossary jointly issued by the AICPA, ASA, CICBV, NACVA, and IBA.
ASA Business Valuation Standards
American Society of Appraisers
These standards are designed to provide guidance to ASA members and to provide a structure
for regulating the development and reporting of business valuations through uniform practices
and procedures.
AICPA Statement on Standards for Valuation Services
AICPA members are required to follow these standards when they perform engagements to
estimate value that culminate in the expression of a conclusion of value or a calculated
value.
NACVA Business Valuation Standards
National Association of Certified Valuation Analysts
Standards and definitions to which all members of the National Association of Certified
Valuation Analysts are required to comply in valuing business interests.
IBA Business Appraisal Standards
The Institute of Business Appraisers
Standards that all IBA members are required to follow in conducting appraisals and preparing
reports.
CICBV Practice Standards
Canadian Institute of Chartered Business Valuators
Minimum requirements that all members must follow in performing engagements.
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