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Valuation of owner-occupied property for financial statements

By: Contributor(s): Language: English Series: RICS Information Paper | RICS Valuation Information Paper ; (01)Publication details: London RICS 2003ISBN:
  • 1842191284
Subject(s): LOC classification:
  • 333.332 $2 18
Online resources:
Partial contents:
Concepts: the accounting standards -- The valuation practice statements -- Case studies -- Appendix one: DRC valuation - adjusting for depreciation -- Appendix two: The future - international convergence
Summary: Considers the valuation of owner-occupied property for financial statements. The first section examines the Accounting Standards Board Financial Reporting Standards 11 "Impairment of fixed assets" and 15 "Tangible fixed assets", the second Practice Statement 3.3 and UK Practice Statement 1.3 of the Red Book, whilst the third provides case studies based on real-life circumstances.

Concepts: the accounting standards -- The valuation practice statements -- Case studies -- Appendix one: DRC valuation - adjusting for depreciation -- Appendix two: The future - international convergence

Considers the valuation of owner-occupied property for financial statements. The first section examines the Accounting Standards Board Financial Reporting Standards 11 "Impairment of fixed assets" and 15 "Tangible fixed assets", the second Practice Statement 3.3 and UK Practice Statement 1.3 of the Red Book, whilst the third provides case studies based on real-life circumstances.

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