The American Society of Appraisers and the Institute of business Appraisers both have complete business valuation standards. Overlying the detailed society standards is the national United States appraisal standards, the uniform Standards of Professional Appraisal Practice (USPAP). The relevant USPAP BV standards are Standard 9 and Standard 10. And, if there is a need that requires standards approved for international use, the International Valuation Standards Committee (IVSC) provides the standards that are used internationally. The links to these organizations and their standards are as follows:
ASA: http://www.appraisers.org/ProfessionalStandards.aspx
IBA: http://www.go-iba.org/pdfs/Business_Appraisal_Standards.pdf#search=”standards“
USPAP: http://www.appraisalfoundation.org/s_appraisal/sec.asp?CID=3&DID=3
IVSC: http://www.ivsc.org/
