The valuation of investment property under construction under IAS 40 [electronic resource] Interim Position Statement
The valuation of investment property under construction under IAS 40 Interim Position Statement [electronic resource]
- London IVSC 2009
Following changes to IAS40 Investment Property introduced in May 2008, the International Valuation Standards Board agreed to issue a draft Guidance Note in 2009 to address the diversity in the approach adopted to the valuation of partially completed projects for the construction of investment property. In the meantime, this interim statement is intended to summarise the major valuation issues and the Board's preliminary view of the valuation principles that should be adopted from 1 January 2009.
International
333.332091 $2 18
Following changes to IAS40 Investment Property introduced in May 2008, the International Valuation Standards Board agreed to issue a draft Guidance Note in 2009 to address the diversity in the approach adopted to the valuation of partially completed projects for the construction of investment property. In the meantime, this interim statement is intended to summarise the major valuation issues and the Board's preliminary view of the valuation principles that should be adopted from 1 January 2009.
International
333.332091 $2 18