Understanding the Differences: Conclusion of Value v. Value Calculations Exposure Draft
In this Valuation Brief, we seek to provide clarity regarding the various forms of the reports and analyses required to meet the requirements of the valuation. We summarized the relevant business valuation standards provided by the appraisal standard-setting and credentialing organizations and provided practical suggestions for valuation professionals and their clients regarding best practices. Valuation briefs are intended to provide practical discussions of various valuation issues that may be of interest to clients or the public at large. They are not intended to provide formal guidance or authoritative standards or commentary and are not necessarily the view of the Appraisal Foundation.