The Business Valuation Resource Panel (BVRP) is a panel of leading business valuation professionals appointed to provide input, recommendations, and updates from the business valuation discipline to The Appraisal Foundation's Boards.

The BVRP makes resources from The Appraisal Foundation available to the business valuation discipline and seeks to maintain and strengthen the interaction between The Appraisal Foundation and members of the business valuation discipline.

Valuation Brief #3:Professional Interactions Unique to Fair Value for Financial Reporting

The estimation, reporting, and audit of fair value estimates in financial reporting is a complex process that involves professional interactions not typically found in other valuation settings. This Valuation Brief discusses some of the roles, interactions, and common issues encountered in the overall financial reporting fair value process among appraisers, management, and auditors.

https://appraisalfoundation.sharefile.com/public/share/web-s2ff712e4c69f4edcbc7345ea9ccbba28

For questions or comments please contact Akirah Ray at Akirah@appraisalfoundation.org.