International valuation standards 2007

International valuation standards 2007 - 8th ed. - London IVSC 2007 - xviii, 462p. 21cm. - International Valuation Standards 2007 International Valuation Applications ISVC Guidance Notes .

Introduction -- Concepts fundamental to generally accepted valuation principles -- Code of conduct -- Property types -- Glossary International Valuation Standards: IVS 1 market value basis of valuation -- IVS 2 bases other than market value -- IVS 3 valuation reporting International Valuation Applications: IVA 1 valuation for financial reporting; addendum A: further guidance on lease accounting -- IVA 2 valuation for secured lending purposes -- IVA 3 valuation of public sector assets for financial reporting Guidance Notes: GN 1 real property valuation -- GN 2 valuation of lease interests -- GN 3 valuation of plant and equipment -- GN 4 valuation of intangible assets -- GN 5 valuation of personal property -- GN 6 business valuation -- GN 7 consideration of hazardous and toxic substances in valuation -- GN 8 the Cost Approach for Financial Reporting (DRC); addendum A: profitability test when reporting DRC -- GN 9 Discounted Cash Flow (DCF) analysis for market valuations and investment analysis -- GN 10 valuation of agricultural premises -- GN 11 reviewing valuations -- GN 12 valuation of trade related property -- GN 13 mass appraisal for property taxation -- GN 14 valuation of properties in the extractive industries -- GN 15 valuation of historic property

Provides a clear set of internationally recognised and accepted valuation standards. Key changes to the eighth edition include a new Application ("Valuation of public sector assets for financial reporting") and a new Guidance Note ("Valuation of historic property"). IVS 2 ("Bases other than market value") and IVA 2 ("Valuation for secured lending purposes") have also been significantly revised. Supersedes seventh edition (ISBN 092215483X). GN 4 on the Valuation of Intangible Assets revised in 2010 - see E149543.

9780922154944


International

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