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The valuation of investment property under construction under IAS 40 Interim Position Statement [electronic resource]

By: Language: English Publication details: London IVSC 2009Subject(s): LOC classification:
  • 333.332091 $2 18
Online resources: Summary: Following changes to IAS40 Investment Property introduced in May 2008, the International Valuation Standards Board agreed to issue a draft Guidance Note in 2009 to address the diversity in the approach adopted to the valuation of partially completed projects for the construction of investment property. In the meantime, this interim statement is intended to summarise the major valuation issues and the Board's preliminary view of the valuation principles that should be adopted from 1 January 2009.
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Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 146791-1001

Following changes to IAS40 Investment Property introduced in May 2008, the International Valuation Standards Board agreed to issue a draft Guidance Note in 2009 to address the diversity in the approach adopted to the valuation of partially completed projects for the construction of investment property. In the meantime, this interim statement is intended to summarise the major valuation issues and the Board's preliminary view of the valuation principles that should be adopted from 1 January 2009.