ASA Business Valuation Standards
ASA Code of Ethics
Uniform Standards of Appraisal Practice
Copies can be ordered from The Appraisal Foundation
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
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.
