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les Nouvelles - March 2008


AICPA Issues Valuation Practice Standards

Brent K. Bersin

Director in the Intellectual Property practice of Navigant Consulting, Inc. (“Navigant”), Houston TX, U.S.A.

With the continuing transition of the U.S. from a manufacturing to a service economy, intangible assets comprise an increasingly significant portion of corporate market values and balance sheets. Consequently, the valuation of intangible assets constitutes a considerable issue to LES members, and their employers and clients. The American Institute of Certified Public Accountants (“AICPA”) recently released its first valuation practice standards for its CPA members, an overview of which is provided in this paper.

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