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Valuation: the wonderland of OMVs, ERPs and DAVs

Rich, J.

Valuation: the wonderland of OMVs, ERPs and DAVs - 1994 - Estates Gazette (9447) 26 November 1994, 153-155(3) .

Considers the distinction between open market value and estimated realisation price and examines the possible new basis of valuation, defined accounting value, suggested in the Mallinson Report.

Subjects--Topical Terms:
BASIS OF VALUATION
DAV
DEFINED ACCOUNTING VALUE
ESTIMATED REALISATION PRICE
ESTIMATED REALISATION PRICE
MALLINSON REPORT
MARKET TRENDS
NOTIONAL TIMING
OMV
OPEN MARKET VALUE
RED AND WHITE BOOK
RICS APPRAISAL AND VALUATION MANUAL
VALUATION PRACTICE
VALUE
VAS9
VGN12
WHITE BOOK

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