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This first musing relates to the need (or not) to comply with the Uniform Standards of Professional Appraisal Practice promulgated by The Appraisal Foundation in gift and estate tax appraisals prepared for the Internal Revenue Service. Regarding businessappraisers, I cannot find a direct requirement that USPAP be followed.
There Is a Problem in BusinessAppraisal Land. There were significant changes in Standards Rule 9-4 of the Uniform Standards of Professional Appraisal Practice regarding the development of businessappraisals between 2005 USPAP and 2006 USPAP. louis video when looking for a video marketing company.
However, in most circumstances, transaction costs are not factored into the appraisal of the subject interest since the pricing information of frequently traded comparable securities is not adjusted for these factors.” Appraisers use transaction multiples from transactions in similar companies with the guideline transactions method.
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