Stout Comment Letters

Stout Comment Letters

Stout comments on key proposals from the FASB, AICPA, IFRS, the Appraisal Foundation and other organizations.

Stout is a respected source committed to building trust, consistency, and transparency in valuations. Our professionals are leaders within the valuation industry – providing leadership, actively contributing, and participating in various organizations that are instrumental to developing financial reporting valuation standards, setting best practices, and aligning standards globally. Some of our professional memberships include:

  • American Institute of Certified Public Accountants
  • American Society of Appraisers
  • Appraisal Institute
  • Appraisal Issues Task Force
  • Royal Institute of Chartered Surveyors
  • International Valuation Standards Council

In addition, Stout has contributed their perspective on a number of developments and issues surrounding financial accounting standards raised by various regulatory bodies. Our comment letters are included below.


October 2020 - Proposed Accounting Standards Update Compensation - Stock Compensation (Topic 718)

October 2019 - Identifiable Intangible Assets and Subsequent Accounting for Goodwill

July 2016 - Proposed Accounting Standards Update Intangibles Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment


December 2020 - Business Combinations - Disclosures, Goodwill and Impairment


August 2018 - Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment CompaniesAICPA Accounting and Valuation Guide

May 2011 - Valuation of Privately Held Company Equity Securities Issued as Compensation

The Appraisal Foundation

July 2013 - The Measurement and Application of Market Participant Acquisition Premiums

January 2010 - The Assessment and Measurement of Control Premiums in Valuations for Financial Reporting