Appraising a property being acquired through eminent domain involves a number of unique valuation rules, including highest and best use, larger parcel, date of value, and unique evidentiary ...

Key changes in estate and gift tax exemptions and valuation rules for 2025 offer expanded benefits, though some are temporary: Estate and gift tax exemption: The lifetime exemption rises to ...

This article explains the mandatory requirement that only a registered valuer can determine share pricing for preferential ...

The appellate authority held that assigning zero or indeterminate values to major assets without adequate justification ...

WASHINGTON, Oct 12 (Reuters) - Accounting rules used to set a value on the assets held by banks need to be overhauled but it would be wrong to move during the financial crisis, European Central Bank ...