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02-APB VFR Valuation Advisory 2 Valuation of Customer ...
appraisalfoundation.orgJun 15, 2016 · 2 1.1.1 This document (Valuation for Financial Reporting Advisory #2), entitled The Valuation of 3 Customer-Related Assets, is the result of deliberations by the Working Group on Customer-Related Assets 4 (the second Working Group in the “Best Practices for Valuations in Financial Reporting: Intangible Asset