Guidance note 17 [electronic resource] the valuation of investment property under construction
Guidance note 17 the valuation of investment property under construction [electronic resource]
- London IVSC 2010
Provides guidance (see also L146791) on internationally recognised principles that should be applied when the objective is to estimate the market value of investment property that is under construction on the valuation date. Valuations of partially completed investment property are required for different purposes: acquisitions, mergers and sales of businesses or parts of businesses; loan security; litigation; and financial reporting. While the valuation of other types of property under construction is not specifically included in the scope of this guidance note, the same principles will be applicable if the objective is to estimate market value.
International
333.332091 $2 18
Provides guidance (see also L146791) on internationally recognised principles that should be applied when the objective is to estimate the market value of investment property that is under construction on the valuation date. Valuations of partially completed investment property are required for different purposes: acquisitions, mergers and sales of businesses or parts of businesses; loan security; litigation; and financial reporting. While the valuation of other types of property under construction is not specifically included in the scope of this guidance note, the same principles will be applicable if the objective is to estimate market value.
International
333.332091 $2 18