Valuation of owner-occupied property for financial statements
Valuation of owner-occupied property for financial statements
- London RICS 2003
- RICS Information Paper RICS Valuation Information Paper (01) .
Concepts: the accounting standards -- The valuation practice statements -- Case studies -- Appendix one: DRC valuation - adjusting for depreciation -- Appendix two: The future - international convergence
Considers the valuation of owner-occupied property for financial statements. The first section examines the Accounting Standards Board Financial Reporting Standards 11 "Impairment of fixed assets" and 15 "Tangible fixed assets", the second Practice Statement 3.3 and UK Practice Statement 1.3 of the Red Book, whilst the third provides case studies based on real-life circumstances.
1842191284
DEPRECIATED REPLACEMENT COST
EXISTING USE VALUE
FINANCIAL REPORTING STANDARDS
RICS appraisal and valuation standards
United Kingdom--
333.332 $2 18
Concepts: the accounting standards -- The valuation practice statements -- Case studies -- Appendix one: DRC valuation - adjusting for depreciation -- Appendix two: The future - international convergence
Considers the valuation of owner-occupied property for financial statements. The first section examines the Accounting Standards Board Financial Reporting Standards 11 "Impairment of fixed assets" and 15 "Tangible fixed assets", the second Practice Statement 3.3 and UK Practice Statement 1.3 of the Red Book, whilst the third provides case studies based on real-life circumstances.
1842191284
DEPRECIATED REPLACEMENT COST
EXISTING USE VALUE
FINANCIAL REPORTING STANDARDS
RICS appraisal and valuation standards
United Kingdom--
333.332 $2 18