| 000 | 01220cad a22002055a 4500 | ||
|---|---|---|---|
| 001 | L146791 | ||
| 008 | 090226s2009 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u146791 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a333.332091 $2 18 |
| 110 | 2 |
_aInternational Valuation Standards Committee _93611 |
|
| 245 | 0 | 4 |
_aThe valuation of investment property under construction under IAS 40 _bInterim Position Statement _h[electronic resource] |
| 260 |
_aLondon _bIVSC _c2009 |
||
| 520 | _aFollowing changes to IAS40 Investment Property introduced in May 2008, the International Valuation Standards Board agreed to issue a draft Guidance Note in 2009 to address the diversity in the approach adopted to the valuation of partially completed projects for the construction of investment property. In the meantime, this interim statement is intended to summarise the major valuation issues and the Board's preliminary view of the valuation principles that should be adopted from 1 January 2009. | ||
| 590 | _aKA | ||
| 651 | 4 | _aInternational | |
| 690 | _aPROPERTY-PROPERTY APPRAISAL AND VALUATION | ||
| 856 | 4 | 0 |
_uhttps://www.ivsc.org/pubs/papers/ps090100-propconstr.pdf _zView the document free of charge at www.ivsc.org... |
| 942 | _n0 | ||
| 999 |
_c109294 _d109294 |
||