Valuation information paper [electronic resource] the cost approach for financial reporting
Valuation information paper the cost approach for financial reporting [electronic resource]
- 2006
- Valuation Information Paper 10 .
Discusses what the depreciated replacement cost approach is, valuer qualifications, settling the terms of engagement, assessing replacement cost, the site value of a specialised property, calculating the cost of the buildings and site improvements of a specialised property, sources of cost information, assessing depreciation, physical deterioration, functional obsolescence, economic obsolescence, measuring obsolescence and asset life. The text of this exposure Draft is published to enable members to comment on any significant flaws before it is formally published as a Valuation Information Paper. Comments regarding this draft should be made by 1 March 2007.
INTERNATIONAL VALUATION STANDARDS
United Kingdom--
Discusses what the depreciated replacement cost approach is, valuer qualifications, settling the terms of engagement, assessing replacement cost, the site value of a specialised property, calculating the cost of the buildings and site improvements of a specialised property, sources of cost information, assessing depreciation, physical deterioration, functional obsolescence, economic obsolescence, measuring obsolescence and asset life. The text of this exposure Draft is published to enable members to comment on any significant flaws before it is formally published as a Valuation Information Paper. Comments regarding this draft should be made by 1 March 2007.
INTERNATIONAL VALUATION STANDARDS
United Kingdom--