Information about events after the valuation date: use in the evaluation of the market value of assets and liabilities

The author discusses issues related to the use of information about events that occurred after the valuation date in assessing the value of assets and liabilities. Analyzes the provisions of federal valuation standards, International valuation standards, as well as other foreign standards. Provides relevant examples from judicial practice. Considers aspects of information selection for appraisal, confirmation of its availability as of the appraisal date, pays attention to information about analogue objects after the appraisal date. It is concluded that information after the date of assessment should not be completely ignored, recommendations are given on how to work with such information and make a decision on its use in the assessment.