Depreciated replacement cost method of valuation for financial reporting (Record no. 85183)

MARC details
000 -LEADER
fixed length control field 02251cab a22003015a 4500
001 - CONTROL NUMBER
control field L160194
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260408103311.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 181129e2018 xxk 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781783213290
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u160194
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element RICS Valuation Professional Group
9 (RLIN) 6213
245 00 - TITLE STATEMENT
Title Depreciated replacement cost method of valuation for financial reporting
Medium [electronic resource]
250 ## - EDITION STATEMENT
Edition statement 1st ed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. RICS
Date of publication, distribution, etc. 2018
490 ## - SERIES STATEMENT
Series statement RICS Professional Standards and Guidance UK
500 ## - GENERAL NOTE
General note Note this was reissued with the same ISBN and edition number in April 2026 in light of HM Treasury's thematic review of non-investment asset valuation has confirmed minor but material changes affecting Depreciated Replacement Cost (DRC) valuations used for UK public sector financial reporting. Alternative site assumptions are now prohibited: valuers must not assume relocation to lower-value sites or land outside the required service-delivery zone. Land and buildings must be valued as a single integrated DRC asset, and land costed on a Modern Equivalent Asset (MEA) basis must remain within the required geography.
520 ## - SUMMARY, ETC.
Summary, etc. Focuses on the depreciated replacement cost method of valuation for financial reporting. Highlights the reporting requirements outlined in RICS Valuation Global Standards 2017 UK national supplement (RB UK) that are particularly relevant when the DRC method has been used. Defines term depreciation in DRC valuations context.
520 ## - SUMMARY, ETC.
Summary, etc. Guidance Note previously published as part of RICS Valuation Standards UK.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEPRECIATED REPLACEMENT COST
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RICS VALUATION GLOBAL STANDARDS 2017 UK NATIONAL SUPPLEMENT
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Valuation
9 (RLIN) 6273
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.isurv.com/downloads/file/7634/archive_depreciated_replacement_cost_method_of_valuation_for_financial_reporting_1st_edition">https://www.isurv.com/downloads/file/7634/archive_depreciated_replacement_cost_method_of_valuation_for_financial_reporting_1st_edition</a>
Public note Original version on isurv
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/valuation-standards/depreciated-replacement-cost-method-of-valuation-for-financial-reporting">https://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/valuation-standards/depreciated-replacement-cost-method-of-valuation-for-financial-reporting</a>
Public note DRC home page on RICS.org with link to current version
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Source of classification or shelving scheme Dewey Decimal Classification
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 Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 29/11/2018   isurv 08/04/2026 1 06/08/2019 Online material