Existing use value (EUV) for UK public sector financial statements (Record no. 121636)

MARC details
000 -LEADER
fixed length control field 02042nam a22003017a 4500
001 - CONTROL NUMBER
control field 121636
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230725s2023 xxk|||||o|||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781783214990
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal author Stalker, Graham
110 ## - MAIN ENTRY--CORPORATE NAME
Corporate author Royal Institution of Chartered Surveyors
245 ## - TITLE STATEMENT
Title Existing use value (EUV) for UK public sector financial statements
Medium [Electronic resource]
250 ## - EDITION
Edition statement 1st
260 ## - PUBLICATION INFORMATION
Place of publication London,
Publisher Royal Institution of Chartered Surveyors,
Date 24 July 2023
300 ## - PHYSICAL DESCRIPTION
Physical description 63p
490 ## - SERIES TITLE
Series statement RICS Professional Standard
500 ## - GENERAL NOTE
General note Published July 2023, effective 1 October 2023. Please note: The cross references in this standard relate to the updated Red Book UK national supplement, which is due to publish later in 2023.
520 ## - ABSTRACT
Abstract This professional standard provides practical advice, guidance, consistency and clarity to RICS members in the UK on the interpretation and application of Existing Use Value (EUV) valuations of owner-occupied operational properties in public sector valuations when used for financial reporting purposes. EUV is the prescribed valuation basis as defined in UK VPGA 6 of the RICS Valuation – Global Standards: UK national supplement. The content is intended to assist members by explaining and reaffirming the principles of EUV when used in the public sector financial reporting context and to enable a more consistent approach. While the geographic scope of this standard is the UK, many of the principles are globally applicable and may support RICS members outside the UK.<br/><br/>
650 ## - KEYWORDS
Keywords ACCOUNTING STANDARDS
650 ## - KEYWORDS
Keywords EXISTING USE VALUE
650 ## - KEYWORDS
Keywords PUBLIC SECTOR
651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
690 ## - BROAD SUBJECT
9 (RLIN) 6273
Broad subject Valuation
700 ## - ADDED PERSONAL NAME
Added personal author Stalker, Graham
710 ## - ADDED CORPORATE NAME
Added corporate author Royal Institution of Chartered Surveyors
856 ## - ONLINE RESOURCE
Uniform Resource Identifier <a href="https://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/valuation-standards/existing-use-value-euv-for-uk-public-sector-financial-statements-1st-edition">https://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/valuation-standards/existing-use-value-euv-for-uk-public-sector-financial-statements-1st-edition</a>
Public note Available free on RICS.org
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC Do not suppress in OPAC
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      Virtual Online 26/07/2023   ONLINE PUBLICATION 26/07/2023 26/07/2023 Online material