Certified in Entity and Intangible ValuationsTM (CEIVTM) credential holders are required to comply with the Mandatory Performance Framework, ensuring confidence in the consistency and transparency in their work.
The Mandatory Performance Framework is a practical non-authoritative framework that defines the level of documentation and performance that is necessary to provide supportable and auditable fair value measurements.
By design, the Framework and the Application sections of the Framework do not provide illustrative examples that might otherwise be interpreted as requirements for “how to” perform a valuation.
Instead, the purpose of the Framework is to provide valuation professionals with guidance on “how much” documentation is required when performing fair value measurements of businesses, business interests, intangible assets, certain liabilities, and inventory for financial reporting purposes.
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The trademarks CEIV and CERTIFIED IN ENTITY AND INTANGIBLE VALUATIONS are owned by Corporate and Intangibles Valuation Organization, LLC, and are used under license agreements between Corporate and Intangibles Valuation Organization, LLC and RICS, ASA and AICPA.