Page 216 - CFF
P. 216
Reports and engagement letters
(continued)
• Engagement letters are discussed
generally in chapter 7, “Engagement
and Practice Management.” Valuation
projects may include unique features:
– Asset being valued
– Valuation date
– Standard of value
– Premise of value
– Intended purpose of valuation
8 © 2019 Association of International Certified Professional Accountants. All rights reserved.