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Valuation: the wonderland of OMVs, ERPs and DAVs

By: Language: English Series: Estates Gazette ; (9447) 26 November 1994, 153-155(3)Publication details: 1994Subject(s): Summary: Considers the distinction between open market value and estimated realisation price and examines the possible new basis of valuation, defined accounting value, suggested in the Mallinson Report.

Considers the distinction between open market value and estimated realisation price and examines the possible new basis of valuation, defined accounting value, suggested in the Mallinson Report.