What are valuations for?
Brett, M.
What are valuations for? - 1993 - Estates Gazette (9343) 30 October 1993, 40(1) .
Prompted by the ASB discussion document, "The role of valuation in financial reporting", briefly explains the various bases of valuation: historical cost, OMV, forced sale, OMV for existing use, value to a particular user and value for a leaseback deal.
ACCOUNTING STANDARDS BOARD
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
ASSETS
COMPANY ACCOUNTS
FINANCIAL REPORTING
FORCED SALE
HISTORICAL COST
LEASEBACK
OPEN MARKET VALUE
Valuation
What are valuations for? - 1993 - Estates Gazette (9343) 30 October 1993, 40(1) .
Prompted by the ASB discussion document, "The role of valuation in financial reporting", briefly explains the various bases of valuation: historical cost, OMV, forced sale, OMV for existing use, value to a particular user and value for a leaseback deal.
ACCOUNTING STANDARDS BOARD
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
ASSETS
COMPANY ACCOUNTS
FINANCIAL REPORTING
FORCED SALE
HISTORICAL COST
LEASEBACK
OPEN MARKET VALUE
Valuation