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Exposure draft technical information paper 2, depreciated replacement cost February 2011 [electronic resource]

By: Language: English Publication details: London IVSC 2011Subject(s): LOC classification:
  • 333.332091 $2 18
Online resources:
Partial contents:
Introduction -- DRC -- Overview -- When to use the DRC method -- Replacement cost -- Componentisation -- Depreciation -- Physical deterioration -- Functional obsolescence -- Economic obsolescence -- Asset life -- Valuation considerations -- Bases of value
Summary: Published by the International Valuation Professional Board this exposure draft will result in technical guidance for valuation professionals on the depreciated replacement cost (DRC) method , the most common valuation method under the cost approach. The DRC method can be applied to a wide range of asset types, is frequently used when there is either very limited or no evidence of sales transactions and may be used to estimate a variety of different bases of value. Comments are invited before 31 May 2011.
Holdings
Item type Current library Call number Copy number Status Barcode
Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 152334-2001

Introduction -- DRC -- Overview -- When to use the DRC method -- Replacement cost -- Componentisation -- Depreciation -- Physical deterioration -- Functional obsolescence -- Economic obsolescence -- Asset life -- Valuation considerations -- Bases of value

Published by the International Valuation Professional Board this exposure draft will result in technical guidance for valuation professionals on the depreciated replacement cost (DRC) method , the most common valuation method under the cost approach. The DRC method can be applied to a wide range of asset types, is frequently used when there is either very limited or no evidence of sales transactions and may be used to estimate a variety of different bases of value. Comments are invited before 31 May 2011.