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Putting a true value on valuations

Putting a true value on valuations - 1991 - Financial Times 4 October 1991, 19(1) .

Accounting Standards Board plans to publish an exposure draft on asset valuations in the balance sheet along with a statement of general principles of valuation. Annual valuation, developers capitalising interest and whether open market valuations are the best way for assessing a company`s assets feature in the current debate on valuations.

Subjects--Topical Terms:
ACCOUNTING STANDARDS BOARD
ASSET VALUATION
CAPITALISATION OF INTEREST
EXPOSURE DRAFT
OPEN MARKET VALUE

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