uspap

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Ethics and the Appraiser

The article is about the ethics and the appraiser. It explains the responsibility of appraisers that they must perform their assignments with impartiality, objectivity, and independence, and without accommodating any personal interests. It discusses the significant event in the history of the appraisal profession that has been the development of...

Tags: Appraisal, Ethics, Chet Boddy, USPAP, Business Ethics, Leadership, Management

White papers 2003-01-01

Additional Resources

Evaluating Valuation Reports and Testimony

Well-accepted standards are available against which to test the validity, supportability and creditability of an expert's business valuation report and testimony. These standards can help to rid the courts of hired gun experts. All users of business appraisal services should expect and demand a professional appraisal that is supported and...

Tags: Valuation, Appraisal, Standards, CCH, Business Valuation, Investment, Quality, Finance, Business Operations

White papers 2003-01-01

Poposed IRS Valuation Guidelines: 1 + 1 = 3 (Which May Be Right)

In an effort to ensure a minimum level of quality in business valuations, on May 1, 2001 the IRS published new proposed valuation standards entitled Business Valuation Guidelines. While still only in proposed form, the Guidelines suggest that appraisals submitted for gift, estate or other tax purposes should comply with...

Tags: Valuation, Internal Revenue Service, Banister Financial, Business Valuation Guidelines, Investment, Finance

White papers 2001-10-01

When Do I Need an Appraiser?

An appraisal is nothing more than an opinion of value, and anyone can have an opinion. Appraisers include people who estimate business value, personal property value and real estate value, as well as those who offer consulting services in these areas. To become licensed, an appraiser must take a series...

Tags: Opinion, Chet Boddy, Real Estate, Outsourcing, Quality, Business Operations, It Operations, Outsourcing & Subcontracting

White papers 2003-01-01

Appraisers urge IRS to adopt USPAP

Responding to the Internal Revenue Service's transitional guidance on appraisal requirements of noncash charitable contributions, the Appraisal Institute, American Society of Farm Managers and Rural Appraisers, and the National Association of Independent Fee Appraisers recently raised several points of concern, while supporting others. The guidance, released in October 2006, attempts...

Tags: appraisal, Internal Revenue Service

Research articles 2007-01-01