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Exposure draft technical information paper 2, depreciated replacement cost February 2011 [electronic resource]

By: Language: English Publication details: London IVSC 2011Subject(s): LOC classification:
  • 333.332091 $2 18
Online resources:
Partial contents:
Introduction -- DRC -- Overview -- When to use the DRC method -- Replacement cost -- Componentisation -- Depreciation -- Physical deterioration -- Functional obsolescence -- Economic obsolescence -- Asset life -- Valuation considerations -- Bases of value
Summary: Published by the International Valuation Professional Board this exposure draft will result in technical guidance for valuation professionals on the depreciated replacement cost (DRC) method , the most common valuation method under the cost approach. The DRC method can be applied to a wide range of asset types, is frequently used when there is either very limited or no evidence of sales transactions and may be used to estimate a variety of different bases of value. Comments are invited before 31 May 2011.

Introduction -- DRC -- Overview -- When to use the DRC method -- Replacement cost -- Componentisation -- Depreciation -- Physical deterioration -- Functional obsolescence -- Economic obsolescence -- Asset life -- Valuation considerations -- Bases of value

Published by the International Valuation Professional Board this exposure draft will result in technical guidance for valuation professionals on the depreciated replacement cost (DRC) method , the most common valuation method under the cost approach. The DRC method can be applied to a wide range of asset types, is frequently used when there is either very limited or no evidence of sales transactions and may be used to estimate a variety of different bases of value. Comments are invited before 31 May 2011.

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