Mercer’s Musings #1: USPAP and the Internal Revenue Service
Chris Mercer
FEBRUARY 8, 2024
Many years ago, I wrote a column for the Business Valuation Review that the editor, Jay Fishman, FASA , called “Mercer’s Musings.” The rules apply, practically , to almost all appraisers, including those holding ABV and CVA designations (emphasis added). Some have said that I am wrong on this point.
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