These frequently asked questions (FAQs) provide answers to questions we are hearing from our members about the implications related to the Statements on Standards for Accounting and Review Services (SSARSs) that a valuation must keep in mind when performing business valuations in compliance with the Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, (“VS Section 100” or “SSVS”) published by the American Institute of Certified Public Accountants.
If the valuation analyst