There are standards for this sort of thing, like financial accounting standard 157 that requires a three-step valuation process.

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The contentious battle and accusations come as some nontraded REITs have been facing increased regulatory scrutiny related to their marketing and valuation process.

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There was also no requirement for the auditor to give its opinion on whether the bank had fully corrected the material weakness in internal controls related to the valuation process until 2012 year-end.

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During the meeting, Mr Swinney suggested the Scottish government would be willing to consider the case for streamlining the valuation appeals process and invited the chambers to bring forward suggestions.

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This disposal process should in theory have no correlation with the Special Liquidator valuation and disposal process or indeed the Department of Finance.

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Another area that may give investors pause is the Instagram transaction, both in process and in valuation.

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At this step some of the things to consider are process design for product identification, valuation, classification and separation and the supporting technology system implementation to have an optimal separation approach.

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"Given the strategic merits of the SoftBank transaction, the sales and negotiation process overseen by the board, the strength of the valuation relative to precedent transactions, and the market reaction, a vote for the transaction is warranted, " ISS said.

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To ensure a fair valuation, they appointed two sets of consultants to value each property and set deadlines for the process to be completed.

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