000			01507cad a22002655a 4500
001			L139912
008			070820s2007 xxk f 000 0 eng d
035			_a(Sirsi) u139912
041	0		_aeng
050	0	4	_a333.332091 $2 18
110	2		_aInternational Valuation Standards Committee _93611
245	0	0	_aDetermination of fair value of intangible assets for IFRS reporting purposes _h[electronic resource]
260			_aLondon _bIVSC _c2007
490		0	_aInternational Valuation Standards Committee Discussion Paper _vJuly 2007
520			_aInvites feedback on standardising the approach to take in the determination of the fair value of intangible assets for the purpose of reporting under the International Financial Reporting Standards (IFRS). Considers the key standards affected, technical valuation issues, intangible asset valuation methods, determination and benchmarking of valuation inputs, comparison of different approaches and proposed hierarchy for selection of valuation methods, and the valuation process. Comments required by 31 October 2007.
590			_aKA
650	2	4	_aINTERNATIONAL ACCOUNTING STANDARD 38
650	2	4	_aINTERNATIONAL ACCOUNTING STANDARD 36
650	2	4	_aINTERNATIONAL FINANCIAL REPORTING STANDARD 3
650	2	4	_aINTERNATIONAL FINANCIAL REPORTING STANDARD 5
651		4	_aInternational
690			_aPROPERTY-PROPERTY VALUATION AND APPRAISAL
856	4	0	_uhttps://www.ivsc.org _zView the discussion paper free of charge at www.ivsc.org...
942			_n0
999			_c107373 _d107373