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Pronouncements, Guidelines, and Other References

Financial Accounting Standards Board Statement of Financial Accounting Concepts No. 7, Using Cash
Flow Information and Present Value in Accounting Measurements, February 2000.

Office of Management and Budget Circular No. A-94, "Memorandum for Heads of Executive Depart-
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Statement on Standards for Forensic Services No. 1 (FS sec. 100). fn 1

Statement on Standards for Valuation Services No. 1, Valuation of a Business, Business Ownership In-
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fn 1 All FS sections can be found in AICPA Professional Standards

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