This ebook considers a changing valuation environment, it notes the new challenges and issues associated with change, providing emphasis of the need for valuers to stay abreast of legislative changes; market transformations and process considerations of buyers and sellers. This ebook is a poignant reminder of the importance of the role of the valuer and the need for knowledge development, challenging of heuristics and a need to develop new ones, and the consideration of risk and uncertainty; whilst adhering to practice standards and approaches which underpin financial structures.