000			01706cam a2200301 4500
002			##6884
008			030113n2003 000 0 eng u
020			_a1842191284
035			_a(Sirsi) u120996
041	0		_aeng
050	0	4	_a333.332 $2 18
110	2		_aRoyal Institution of Chartered Surveyors _bProperty Valuation Forum _94260
245	0	0	_aValuation of owner-occupied property for financial statements
260			_aLondon _bRICS _c2003
490		0	_aRICS Information Paper
490		0	_aRICS Valuation Information Paper _v(01)
505	2		_aConcepts: the accounting standards -- The valuation practice statements -- Case studies -- Appendix one: DRC valuation - adjusting for depreciation -- Appendix two: The future - international convergence
520			_aConsiders the valuation of owner-occupied property for financial statements. The first section examines the Accounting Standards Board Financial Reporting Standards 11 "Impairment of fixed assets" and 15 "Tangible fixed assets", the second Practice Statement 3.3 and UK Practice Statement 1.3 of the Red Book, whilst the third provides case studies based on real-life circumstances.
650	2	4	_aDEPRECIATED REPLACEMENT COST
650	2	4	_aEXISTING USE VALUE
650	2	4	_aFINANCIAL REPORTING STANDARDS
650	2	4	_aRICS appraisal and valuation standards
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION
710	2		_aRoyal Institution of Chartered Surveyors _bAppraisal and Valuation Standards Board _94453
856	4	1	_uhttps://www.rics.org/Global/Downloads/1_ValofOwnerOccupiedPropFinancialStat_2003.pdf _zView the Valuation Information Paper at www.rics.org/...
942			_n0
999			_c102601 _d102601