Washington, DC Appraiser

IFRS Appraisal


Fair Value, The IFRS Definition

Fair value: The amount for which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction. This is the existing IFRS definition that is consistently used in its standards (for example, in IAS 39), with one change. The IFRS definition states '...asset could be exchanged, or a liability settled...', whereas the definition above defines fair value in terms of the amount for which either an asset or a liability could be exchanged. In the view of the paper's authors, this change avoids the implication that the fair value of a liability is necessarily the amount for which it could be settled, that is, its exit value. In other words, the paper – in the view of its authors – adopts a working definition of the fair value measurement basis expressed in neutral terms as the amount that could be exchanged for an asset or liability, without seeming to be limited to an exit, as opposed to an entry, market price;

Extract from International GAAP (r) 2010

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Measurement bases for financial accounting – measurement on initial recognition.

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We are Washington DC appraisers - District of Columbia.

We are located in the Washington DC Metro area.


“I have engaged Mr. Rochkind on several occasions as an expert to appraise real property in contested divorce litigation. He has always been prompt for appointments and has provided detailed reports in a timely manner. His reports have been praised not only by the client for whom I engaged his services, but also by my opposing counsel. I highly recommend Mr. Rochkind, and intend to employ him again in the future.” Steven Gaba, Esq. – Gaba Law Firm

“Stephen provided a very professional, thorough appraisal promptly and at a very fair price” Scott Gardner, Esq. - Law office of Scott Gardner

Stephen Rochkind, SRA (SRA-Appraisal Institute) is a State Certified Appraiser, Real Estate Property Owner and Appraisal Institute Member.

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Meet our appraisal staff

Area Appraisal Services investment in training and technology has helped our customers greatly reduce their workload. By offering online appraisal ordering, coupled with automatic report status updates and electronic delivery of the final product, we are able to eliminate the run around and phone tag hassles associated with this process. And since this saves us money as well, we can keep our rates competitive with anybody in the industry.

We are Washington DC appraisers, and rae located inside of the Capital Beltway. Our offices are within two miles of the District of Columbia. We appraise in Washington DC and are located in the Washington DC Metro area.