American Society of Appraisers

ASA Candidate BV Report Review Checklist of Basic Report Requirements and General Report Quality, This checklist offers convenient criteria for reviewing business, professional practice or intangible asset valuation reports submitted as part of the ASA advancement procedure. It is intended to help you  evaluate the valuation reports you will submit to the Board of Examiners, and it will be used by an examiner in reviewing your report work product. Not all elements on the checklist are required or appropriate for every valuation report. This checklist is applicable only to the ASA advancement process and is not intended to be used for any other purpose. However, for purposes of demonstrating your valuation expertise, we suggest that you select valuations that include many of the elements covered in this checklist, February 28, 2001, 18 pages Download PDF File

Internal Revenue Service

Business Valuation Guidelines, The purpose of this document is to provide guidelines applicable to IRS Valuation Engineers, Appraisers, Valuation Specialists and others engaged in valuation practice (hereinafter referred to as ‘Valuators’) relating to the development, resolution and reporting of issues involving business valuations and similar valuation issues. Valuators must be able to reasonably justify any departure from these guidelines. This document incorporates by reference, the Code of Conduct, applicable to all IRS employees, and all provisions of IRM 4.3.16 relevant to the development, resolution and reporting of such valuation issues. (Includes International Business Valuation Glossary) 2002, 16 pages. Download PDF File

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