For almost all taxation, litigation, and compliance engagements, we issue complete reports which are comprehensive, detailed, and thoroughly documented so that they can withstand tough adverse scrutiny. A complete report gives an unambiguous, independent, objective, and specific opinion of value.
In some circumstances, mostly involving actual transactions, something less than a complete report may be all that is needed. ABA professionals will explore this possibility with you if it appears to be appropriate. Anything less that a complete report will have limitations on its conclusions, scope of work, readership, and other parameters. As such, a less than complete report cannot be a substitute for a complete report.