Valuing owner-occupied properties (Record no. 72501)

MARC details
000 -LEADER
fixed length control field 01487cam a2200229 4500
001 - CONTROL NUMBER
control field WB3915-28
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030415n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121997
245 ## - TITLE STATEMENT
Title Valuing owner-occupied properties
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement RICS Press Release
Volume/sequential designation 8 April 2003 (2)
520 ## - SUMMARY, ETC.
Summary, etc. RICS has produced a new Valuation Information Paper on how best to value owner-occupied properties in company accounts. Owner-occupied properties currently appear at Existing Use Value in company accounts under UK accounting standards, whereas under International Accounting Standards (IAS), which come into effect for all EU listed companies in 2005, they would appear generally at Market Value. The information paper highlights the dramatically different results that this change could cause. The International Accounting Standards Board is presently reviewing the IAS that includes property re-valuation. "Valuation of owner-occupied property for financial statements" is free to all Red Book subscribers or can be purchased separately from RICS Books. http://www.rics.org/ricscms/bin/show?class=PressRelease&template=/includes/showpr.html&id=898&faculty=RICS
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OWNER-OCCUPIED PROPERTIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPANY ACCOUNTS
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 EXISTING USE VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MARKET VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL ACCOUNTING STANDARDS
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
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 15/04/2003   WB3915-28 121997-1001 06/08/2019 1 06/08/2019 News article