What are valuations for?
Language: English Series: Estates Gazette ; (9343) 30 October 1993, 40(1)Publication details: 1993Subject(s): Summary: Prompted by the ASB discussion document, "The role of valuation in financial reporting", briefly explains the various bases of valuation: historical cost, OMV, forced sale, OMV for existing use, value to a particular user and value for a leaseback deal.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS49712 (Browse shelf(Opens below)) | 1 | Available | 72467-1001 |
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Prompted by the ASB discussion document, "The role of valuation in financial reporting", briefly explains the various bases of valuation: historical cost, OMV, forced sale, OMV for existing use, value to a particular user and value for a leaseback deal.