International valuation standards 2003

International valuation standards 2003 - 6th ed. - London IVSC 2003 - xiv, 496p. 21cm. - International Valuation Standards 2003 International Valuation Applications ISVC Guidance Notes .

Introduction. General valuation concepts and principles. Code of conduct. Property types. International valuation standards: IVS1 market value basis of valuation; IVS2 valuation bases other than market value; IVS3 valuation reporting. International valuation applications: IVA1 valuation for financial reporting; IVA2 valuation for lending purposes. Guidance notes: GN1 real property valuation; GN2 valuation of lease interests; GN3 valuation of plant and equipment; GN4 valuation of intangible assets; GN5 valuation of personal property; GN6 business valuation; GN7 consideration of hazardous and toxic substances in valuation; GN8 depreciated replacement cost (DRC); GN9 discounted cash flow (DCF) analysis for market and non-market based valuations; GN10 valuation of agricultural properties; GN11 reviewing valuations. White paper: valuation in emerging markets. Glossary of terms for IVS.

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