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Analyzing Complex Appraisals for Business Professionals by John Lifflander, Shannon P. Pratt

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Chapter 14

Overview of Approaches, Methods, Procedures, and Terminology

Approaches and Methods

The classification of business appraisal methodology is somewhat arbitrary because the methods are not totally discrete. Nevertheless, organizing the classification of methodologies can be helpful in both implementing and reviewing the appraisal process. The classification of methodology as presented in this chapter, while not followed universally, is representative of a growing consensus on the taxonomy of business appraisal. The balance of this book is generally organized to follow this classification.

Business appraisers usually try to use two or more appraisal methods to maximize the reliability of the final result. They may give different relative ...

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