That's a suggestion in Rod Burkert's most recent post in his Standard of Value blog. In his list of nine ways to improve the quality of your valuation reports, he suggests including a section on critical assumptions. "Does this sound scary to you," Rod asks? Here's why:
Doing it will help you see the weakest links in your valuation so you know where to allocate your time to buttress your support. It may force you to prepare a sensitivity analysis for certain variables to see the impact of change on your conclusion of value. It will force you into reaching the best possible conclusion. It also streamlines the report review process – both in-house and by the end user.