Historically, corporate and individual financial statements used in connection with stock offerings and financing would include real estate at what is termed Book Value. Book Value normally states land at cost and improvements at depreciated value. Seldom does Book Value reflect the true Market Value or Fair Value of a company’s real estate. Today, more than ever, government regulations dictate how financial statements must reflect the value of a company’s real estate. This is especially true under the new International Basil Regulations. Appraising for Financial Reporting must follow a narrow path considering the purpose of the appraisal and the regulations for which it is to conform.


We at ELLIOTT® have a network of appraisers capable of providing Financial Reporting Appraisals in any state throughout the United States. Further, we are available in some cases to provide appraisals internationally.


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