Appraisal Foundation wants input re: customer relationships

BVWireIssue #69-1
June 4, 2008

The Appraisal Foundation has just put out a call for literature and input related to its second working group: “Best Practices for Intangible Asset Valuations in Financial Reporting: The Valuation of Customer Relationships.”  In addition to existing literature, the working group would like to gather “examples and firm standard procedures related to the valuation of customer-related intangible assets, including contractual customer relationships, non-contractual customer relationships, customer lists and contracts,” according to its release

The working group hopes to develop best practices from the best examples of current practice that are also faithful to the purpose of performing valuations of intangible assets for use in financial reporting…Thus [it] requests from all those participating in the valuation profession, who regularly work in  the area of valuing intangible assets, to provide citations for articles, examples, write-ups of ‘firm standard procedures,’ copies of public domain documents, etc. related to the previously mentioned sub-topics. 

Submissions will be held in strictest confidence.  The working group will also consider formal citations for its bibliography.  Contributors can send materials directly to the Foundation, care of Paula Douglas, or by e-mail to   For those who have requested the soon-to-be-published Discussion Draft on Contributory Assets from TAF’s first working group (see BVWire # 68-3), due to a slight delay email copies should now go out June 10, 2008.

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