000			01332cad a22002055a 4500
001			L149407
008			100303s2010 xxk f 000 0 eng d
035			_a(Sirsi) u149407
041	0		_aeng
050	0	4	_a333.332091 $2 18
110	2		_aInternational Valuation Standards Council _95828
245	0	0	_aGuidance note 17 _bthe valuation of investment property under construction _h[electronic resource]
260			_aLondon _bIVSC _c2010
520			_aProvides guidance (see also L146791) on internationally recognised principles that should be applied when the objective is to estimate the market value of investment property that is under construction on the valuation date. Valuations of partially completed investment property are required for different purposes: acquisitions, mergers and sales of businesses or parts of businesses; loan security; litigation; and financial reporting. While the valuation of other types of property under construction is not specifically included in the scope of this guidance note, the same principles will be applicable if the objective is to estimate market value.
590			_aKA NTK
651		4	_aInternational
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION
856	4	8	_uhttps://www.ivsc.org/pubs/gn17-2010.pdf _zView the document free of charge at www.ivsc.org
942			_n0
999			_c110489 _d110489