Appraisal Comps Fair Market Value Liquidation Value 
Value Scope
JANUARY 13, 2021
This will determine the Standard of Value; there are more than one. The Standard of Value. Fair market value,” is mostly used for tax purposes, but it is really the primary and most customary Standard in the USA. Fair Value” is the US GAAP application standard. The Market Approach.
Value Scope
JANUARY 13, 2021
This will determine the Standard of Value; there are more than one. The Standard of Value “Fair market value,” is mostly used for tax purposes, but it is really the primary and most customary Standard in the USA. Fair Value” is the US GAAP application standard. Who will be reading it?
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