| 000 | 01281cam a2200241 4500 | ||
|---|---|---|---|
| 001 | WB4004-19 | ||
| 008 | 040129n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u124963 | ||
| 245 | _aRevised International Accounting Standards (IAS) | ||
| 260 | _c2004 | ||
| 490 |
_aRICS Feature _v28 January 2004 (3) |
||
| 520 | _aAlthough the revised IAS, published 18 December 2003, formally come into effect on 1 January 2005, a requirement for entities adopting IAS from 2005 is that their first accounts include a comparison and reconciliation with the previous year's accounts, which means in practical terms valuations reflecting IAS could be required at any time from January 2004. RICS, through the Valuations for Financial Statements Working Group, is considering the effects of the revisions from the valuer's point of view and will publish guidance as soon as possible. http://www.rics.org/ricscms/bin/show?class=Feature &template=/includes/showfeature.html&id=970&facult y=Valuation&faculty=All%20Faculties | ||
| 590 | _aWB | ||
| 590 | _aWB | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS | ||
| 650 | _aVALUATIONS | ||
| 650 | _aIAS16 | ||
| 650 | _aIAS17 | ||
| 650 | _aIAS40 | ||
| 650 | _aACCOUNTS | ||
| 690 | _aVALUATION AND INVESTMENT APPRAISAL | ||
| 942 | _n0 | ||
| 999 |
_c116977 _d116977 |
||