Question:

I have been asked to perform an appraisal assignment that includes providing a retrospective value as well as a current value.  Can I report both value opinions within one appraisal report?

Response:

Yes, you can communicate both within one appraisal report. Since two opinions of value (appraisals) are included in the report, both opinions must be developed in conformance with the appropriate STANDARD (1), (6), (7), or (9).