Home Contact Us Site Map

About UsFind an AppraiserConsumerFor AppraisersJoinASA AccreditationEducationASA StoreConferences & Meetings

Business Valuation

  • BV Home
    • About Business Valuation
      • Why Hire an ASA
      • Glossary and Standards
      • FAQ Index
        • FAQ About
        • FAQ Organizations
        • FAQ Qualifications
        • FAQ Purpose & Use
        • FAQ Countries
        • FAQ Resources
        • FAQ Licensing & Insurance
        • FAQ Practice Procedures
        • FAQ Standard & Code of Ethics
        • FAQ Locating
        • FAQ Appraisal Fees
    • Find an Appraiser
    • Business Valuation Education
      • Formal ASA Courses
      • CAVS
    • Join ASA
    • Members Area
      • Members Home
        • Reaccreditation
        • Advancement
        • Business Valuation Committee Members
        • Job Bank
        • Your Profile
        • BV E-Letter Archive
    • BVR Library
      • Search
      • Submit An Article
    • Report Writing
    • BV FAQ
Skip Navigation LinksBV Home > About Business Valuation > Glossary and Standards

ASA Business Valuation Standards (including Glossary)

 Click here for the updated 2009 BV Standards

ASA Code of Ethics

Click here for the ASA Code of Ethics

Uniform Standards of Appraisal Practice

Copies can be ordered from the Appraisal Foundation http://www.appraisalfoundation.org

In 1986, nine leading professional appraisal organizations in the United States and Canada to form the Ad Hoc Committee on the Uniform Standards of Professional Appraisal Practice. Agreeing upon a generally accepted set of standards, the eight United States committee members adopted those standards and thereafter established The Appraisal Foundation in 1987 to implement the Uniform Standards of Professional Appraisal Practice. The Uniform Standards of Professional Appraisal Practice was adopted by the Appraisal Standards Board of the Foundation on January 30, 1989 and is recognized throughout the United States as the generally accepted standards of professional appraisal practice.

International Appraisal Standards

Copies can be ordered from the International Valuation Standards Committee http://www.ivsc.org/

The objective of The International Valuation Standards Committee (IVSC) is to formulate and publish valuation Standards and procedural guidance for the valuation of assets for use in financial statements, and to promote their worldwide acceptance and observance. The second objective is to harmonize Standards among the world's states, and to make disclosures of differences in standards statements and/or applications of Standards as they occur. It is a particular goal of IVSC that international valuation Standards be recognized in statements of international accounting and other reporting standards, and that Valuers recognize what is needed from them under the standards of other professional disciplines.

© 2012 American Society of Appraisers
All rights reserved
Terms of Use
Privacy Statement
Social Media Policy
(800)ASA-VALU | 800-272-8258
11107 Sunset Hills Rd Suite 310 Reston, VA 20190
asainfo@appraisers.org