Guidance note 17 the valuation of investment property under construction [electronic resource]
Language: English Publication details: London IVSC 2010Subject(s): LOC classification:- 333.332091 $2 18
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 149407-2001 |
Provides guidance (see also L146791) on internationally recognised principles that should be applied when the objective is to estimate the market value of investment property that is under construction on the valuation date. Valuations of partially completed investment property are required for different purposes: acquisitions, mergers and sales of businesses or parts of businesses; loan security; litigation; and financial reporting. While the valuation of other types of property under construction is not specifically included in the scope of this guidance note, the same principles will be applicable if the objective is to estimate market value.