Resources for Business Valuation Appraisals


The Appraisal Foundation is a multi-disciplinary organization and offers these resources for those practicing in the area of business valuation, intangible assets, and valuation in financial reporting (VFR).
For those looking for specific guidance on VFR practices, visit the Valuation Advisories webpage for more information on topics that were adopted and/or are currently in development. 

Appraisal Issues Task Force 

The Appraisal Issues Task Force (AITF) is a voluntary group of valuation professionals who specialize in the field of valuation for financial reporting and who seek to improve the practice.  The Financial Accounting Standards Board (FASB) and the U.S. Securities and Exchange Commission (SEC) are increasingly looking for information regarding Fair Value or Fair Market Value, yet there is a lack of authoritative guidance on best practice in these areas.  The AITF is designed to help establish and interpret existing rules specific to valuation for financial reporting. Further, it works with the FASB and the SEC to evaluate proposals and recommend methodology, assumptions, and approaches.  This is an industry-wide consortium, and everyone's views are important and welcome.  The AITF usually meets annually in Washington, DC in January, May and September. 

The Appraisal Foundation provides administrative support to the AITF. For more information on AITF membership, please contact Jalin Debeuneure at

In 2006, the AITF developed the following resource for Business Valuers
 Illustrative Valuation Issues as developed by the Appraisal Issues Task Force (AITF).

Business Valuation Resource Panel

The purpose of the Business Valuation Resource Panel (BVRP) is to provide a permanent assembly of representatives from diverse sub-specializations within the business valuation discipline so The Appraisal Foundation's Board of Trustees:   

  • has a centralized ongoing communication with representatives from the business valuers; and

  • benefits from information, advice and recommendations on relevant business valuation issues.

Activities of the BVRP include the agenda development for the Business Valuation Roundtable series, work with The Appraisal Foundation Consumer Affairs Committee, and other special projects.

The BVRP is currently composed of 12 members (please click on the link below to access the member list) For more information on the BVRP, please contact Jalin Debeuneure at

2021 BVRP Members