Which controversial aspect of BV should the APB tackle next?

BVWireIssue #115-2
April 11, 2012

As part of its ongoing mission to issue “best practice” guidance on recognized valuation methods and techniques, the Appraisal Practices Board is currently seeking BV experts to suggest possible areas and/or topics for its next consideration. “Issues may include emerging valuation methodology, conflicts in present practice, or conflicts among existing authorities,” the APB says in a recent announcement. BV topics that the board’s working groups have already completed (or are currently developing) include:

  • Identification of contributory assets and calculation of economic rents (completed);
  • Valuation of customer-related assets in valuation for financial reporting; and
  • Assessment and measurement of control premiums in valuation for financial reporting.

These topics are intended “to stimulate your thinking,” the APB says. BV analysts should send their suggestions for future topics—with an explanation of their importance—to Staci Steward at the Appraisal Practices Board, c/o The Appraisal Foundation,1155 15th Street, NW, Suite 1111, Washington, DC 20005; staci@appraisalfoundation.org.

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