A bridge from the AICPA SSVS No. 1 to International Valuation Standards

The two valuation standards that are the focus of this bridging document are the i) AICPA’s valuation standard the Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (“VS Section 100” or “SSVS”) and ii) the International Valuation Standards (IVS) issued by the International Valuation Standards Council. With the rapidly growing globalization of the valuation profession, many valuation analysts need to understand and apply both standards to their valuation engagements. This bridging document will assist valuation analysts in those efforts.