UK valuation bases to change (Record no. 72874)

MARC details
000 -LEADER
fixed length control field 01148cam a2200217 4500
001 - CONTROL NUMBER
control field WB3923-17
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030618n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122641
245 ## - TITLE STATEMENT
Title UK valuation bases to change
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement RICS Valuation Faculty News
Volume/sequential designation 11 June 2003 (1)
520 ## - SUMMARY, ETC.
Summary, etc. The EU has confirmed that from 2005 listed companies will be required to prepare their accounts in accordance with International Accounting Standards (IAS). These standards are based on the concept of 'fair value' which in property valuation is considered the same as market value. IAS do not recognise the current UK basis of Existing Use Value and companies will be required to have all their valuation revised to the fair value basis. http://www.rics.org/ricscms/bin/show?class=News&template=/includes/shownews.html&id=6004&faculty=Valuation&faculty=All%20Faculties
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EC DIRECTIVES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY VALUATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FAIR 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 18/06/2003   WB3923-17 122641-1001 06/08/2019 1 06/08/2019 News article