[Download] ~ Incorporating Highest and Best Use Into Accounting Standards Expands Opportunities for Appraisers. ~ by Appraisal Journal ~ Book PDF Kindle ePub Free
eBook details
- Title: Incorporating Highest and Best Use Into Accounting Standards Expands Opportunities for Appraisers.
- Author : Appraisal Journal
- Release Date : January 22, 2010
- Genre: Business & Personal Finance,Books,
- Pages : * pages
- Size : 276 KB
Description
ABSTRACT Never before have politicians and accounting rule makers focused so much attention on the concept of fair value. This fast-moving and evolving area of financial reporting establishes a need to value real property as well as the more-often discussed security investment portfolios. Appraisers familiar with the current and developing valuation standards of the accounting profession, and the differences with current appraisal rules, are positioned to provide much-needed real property valuation services. This article explores and explains these developments and describes how real estate appraisers may benefit from them.
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