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Corporate Valuation for Portfolio Investment: Analyzing Assets, Earnings, Cash Flow, Stock Price, Governance, and Special Situations by ALEXANDRA REED LAJOUX, ROBERT A. G. MONKS

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APPENDIX G
Uniform Standards of Professional Appraisal Practice (USPAP)1
The Uniform Standards of Professional Appraisal Practice (USPAP) are the generally accepted standards for professional appraisal practice in North America. USPAP contains standards for all types of appraisal services. Standards are included for real estate, personal property, business, and mass appraisal.

Standard 9: Business Appraisal, Development

In developing an appraisal of an interest in a business enterprise or intangible asset, an appraiser must identify the problem to be solved, determine the scope of work necessary to solve the problem, and correctly complete the research and analyses necessary to produce a credible appraisal.
Comment: STANDARD 9 is directed ...

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