Alternative perspectives
Series: Estates Gazette ; (0219) 11 May 2002, 138-139(2)Publication details: 2002Subject(s): Summary: Chairman of the RICS Property Valuation Forum (PVF) explains the forum's discussion paper on existing use value (EUV) and depreciated replacement cost, which follows European moves to replace the EUV system with market value. The paper looks at the text of the Financial Reporting Standards 11 and 15 and examines the relevant provisions of the Red Book, mainly Practice Statement 12. The paper also provides guidance to valuers on how to interpret the rules using case studies to illustrate a number of real life circumstances.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65783 (Browse shelf(Opens below)) | 1 | Available | 118828-3001 |
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Chairman of the RICS Property Valuation Forum (PVF) explains the forum's discussion paper on existing use value (EUV) and depreciated replacement cost, which follows European moves to replace the EUV system with market value. The paper looks at the text of the Financial Reporting Standards 11 and 15 and examines the relevant provisions of the Red Book, mainly Practice Statement 12. The paper also provides guidance to valuers on how to interpret the rules using case studies to illustrate a number of real life circumstances.