The valuation of investment property under construction under IAS 40 (Record no. 109294)

MARC details
000 -LEADER
fixed length control field 01220cad a22002055a 4500
001 - CONTROL NUMBER
control field L146791
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090226s2009 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u146791
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 333.332091 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element International Valuation Standards Committee
9 (RLIN) 3611
245 04 - TITLE STATEMENT
Title The valuation of investment property under construction under IAS 40
Remainder of title Interim Position Statement
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. IVSC
Date of publication, distribution, etc. 2009
520 ## - SUMMARY, ETC.
Summary, etc. Following changes to IAS40 Investment Property introduced in May 2008, the International Valuation Standards Board agreed to issue a draft Guidance Note in 2009 to address the diversity in the approach adopted to the valuation of partially completed projects for the construction of investment property. In the meantime, this interim statement is intended to summarise the major valuation issues and the Board's preliminary view of the valuation principles that should be adopted from 1 January 2009.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name International
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.ivsc.org/pubs/papers/ps090100-propconstr.pdf">https://www.ivsc.org/pubs/papers/ps090100-propconstr.pdf</a>
Public note View the document free of charge at www.ivsc.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
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    Dewey Decimal Classification     Virtual Virtual Online 26/02/2009   ONLINE PUBLICATION 146791-1001 06/08/2019 1 06/08/2019 Book