Valuations of plant and machinery for accounting purposes

Farthing, R.J.

Valuations of plant and machinery for accounting purposes - 1993 - Valuer and Land Economist 32(8) November 1993, 601-620(4) .

Examines the statutory requirements of, and professional guidance on, valuing plant and machinary, continuing with a review of the various methods of valuation.


ASSET VALUATION
DEPRECIATED REPLACEMENT COST
DEPRECIATION
DIRECT COMPARISON APPROACH
LEASED ASSETS
PLANT AND MACHINERY
VALUATION METHODS