Abstract
It is the desire of the author to solicit opinions in this article rather than dictating acceptable practices. Unlike the accounting profession, there is not yet a formal board which passes on major issues in the appraisal business. We have no equivalent to the Financial Accounting Standards Board. Any consensus we can establish, as a profession, will aid us all in supporting the conclusions of our appraisal reports. Inquiries and comments are, therefore, eagerly sought by readers in the business appraisal and related fields. (The Theory and Techniques sub-committee of ASA's Business Valuation Committee is working on approaches and methodology to achieve these results. —Editor)
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