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This proposed guide provides guidance for auditors on --(1) the valuation concepts used in the accounting literature; (2) the valuation concepts used in the appraisal literature; (3) the methods used by appraisers to value real estate assets; (4) the selection and evaluation of a real estate appraiser; (5) the auditor's consideration of valuation data; (6) reporting considerations.
Real property -- Valuation -- Accounting -- Standards
Accounting | Taxation
American Institute of Certified Public Accountants. Real Estate Committee, "Proposed guide on the use of real estate appraisal information ;Guide on the use of real estate appraisal information" (1984). Statements of Position. 473.