Valuation information paper the cost approach for financial reporting [electronic resource]
Language: English Series: Valuation Information Paper ; 10Publication details: 2006Subject(s): Online resources: Summary: Discusses what the depreciated replacement cost approach is, valuer qualifications, settling the terms of engagement, assessing replacement cost, the site value of a specialised property, calculating the cost of the buildings and site improvements of a specialised property, sources of cost information, assessing depreciation, physical deterioration, functional obsolescence, economic obsolescence, measuring obsolescence and asset life. The text of this exposure Draft is published to enable members to comment on any significant flaws before it is formally published as a Valuation Information Paper. Comments regarding this draft should be made by 1 March 2007.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 136416-1001 |
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Discusses what the depreciated replacement cost approach is, valuer qualifications, settling the terms of engagement, assessing replacement cost, the site value of a specialised property, calculating the cost of the buildings and site improvements of a specialised property, sources of cost information, assessing depreciation, physical deterioration, functional obsolescence, economic obsolescence, measuring obsolescence and asset life. The text of this exposure Draft is published to enable members to comment on any significant flaws before it is formally published as a Valuation Information Paper. Comments regarding this draft should be made by 1 March 2007.