Quoting N3691 – ยง11.3/4 [class.friend]
A function first declared in a friend declaration has external linkage (3.5). Otherwise, the function retains its previous linkage (7.1.1).
So you need to declare the function as static prior to declaring it as a friend. This can be done by adding the following declarations above the definition of A.
class A; // forward declaration, required for following declaration
static void IncrementValue(A&); // the friend declaration will retain static linkage