000			01809cam a2200301 4500
001			##L132136
008			060112n2006 000 0 eng u
020			_a1842192868 _a9781842192868
035			_a(Sirsi) u132136
041	0		_aeng
050	0	4	_a333.332 $2 18
110	2		_aRoyal Institution of Chartered Surveyors _bValuation Faculty _94354
245	0	0	_aLand and buildings apportionments for lease classification under international financial reporting standards
260			_aLondon _bRICS _c2006
300			_aiv, 32p. _c30cm.
350			_a30
490		0	_aRICS Information Paper
490		0	_aRICS Valuation Information Paper _v(09)
505	2		_aIntroduction: the accounting principles -- Accounting guidance -- Definitions -- The process of lease classification -- The value of freehold interest -- The residual value -- Apportioning the values between land and buildings -- The land and buildings residual values -- The minimum lease payments -- Apportioning the minimum lease payments -- The discount rate (interest rate implicit in the lease) -- Listed buildings -- Examples.
520			_aProvides additional information to valuers on the application of International Valuation Application 1 (IVA 1), addendum A, "Further guidance on lease accounting", published in the International Valuation Standards 2005, and is written specifically to address issues found in UK leasing practice and markets. It does not address in detail the accounting treatment of finance and operating leases.
520			_aEffective from 1 June 2006.
590			_aIKA200606
650	2	4	_aRICS appraisal and valuation standards
650	2	4	_aINTERNATIONAL VALUAITION APPLICATION 1 ADDENDUM A
651		4	_aUnited Kingdom
690			_aPROPERTY-PROPERTY VALUATION AND APPRAISAL
942			_n0 _2ddc
999			_c105032 _d105032