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Red book amendment 9 [electronic resource]

By: Language: English Publication details: 2007Uniform titles:
  • Red Book
Subject(s): Online resources: Summary: Reports significant amendments to the recent update of the Red Book, including amendments consequential on the removal of Appendix 3.1 (DRC valuations) and the movement of Appendix 3.2 (Reporting valuations under IFRS) to Appendix 5.3. PS 5.4, 5.5 and 5.6 have been rewritten to give a clearer explanation of the requirement for a DRC valuation to be reported as either 'subject to adequate profitability' or 'subject to the prospect of viability' in the private sector or public sector respectively.
Holdings
Item type Current library Call number Copy number Status Barcode
Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 138114-2001

Reports significant amendments to the recent update of the Red Book, including amendments consequential on the removal of Appendix 3.1 (DRC valuations) and the movement of Appendix 3.2 (Reporting valuations under IFRS) to Appendix 5.3. PS 5.4, 5.5 and 5.6 have been rewritten to give a clearer explanation of the requirement for a DRC valuation to be reported as either 'subject to adequate profitability' or 'subject to the prospect of viability' in the private sector or public sector respectively.

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