Alternative perspectives (Record no. 70733)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01166cam a2200229 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS65783 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 020715n2002 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u118828 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Epstein, D |
| 245 ## - TITLE STATEMENT | |
| Title | Alternative perspectives |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Estates Gazette |
| Volume/sequential designation | (0219) 11 May 2002, 138-139(2) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Chairman of the RICS Property Valuation Forum (PVF) explains the forum's discussion paper on existing use value (EUV) and depreciated replacement cost, which follows European moves to replace the EUV system with market value. The paper looks at the text of the Financial Reporting Standards 11 and 15 and examines the relevant provisions of the Red Book, mainly Practice Statement 12. The paper also provides guidance to valuers on how to interpret the rules using case studies to illustrate a number of real life circumstances. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | RICS APPRAISAL AND VALUATION MANUAL |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | EXISTING USE VALUE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING STANDARDS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | PROPERTY VALUATION FORUM |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | DEPRECIATED REPLACEMENT COST |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PROPERTY-PROPERTY APPRAISAL AND VALUATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | London | London | Journal article | 15/07/2002 | ABS65783 | 118828-3001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |