000			01510nam a22002057a 4500
008			230726s2023 xxk|||||o|||| 00| 0 eng d
041			_aeng
110			_aRoyal Institution of Chartered Surveyors
245			_aThematic Review of Non-investment Asset Valuation for Financial Reporting Purposes _ba consultation paper response _h[Electronic resource]
260			_aLondon, _bRoyal Institution of Chartered Surveyors, _c25 July 2023
300			_a25p.
490			_aRICS Consultation response
520			_aWith member input, RICS responded to HMT’s thematic review of non-investment valuations which consults on changes that will affect Financial Reporting Manual adaptations and interpretations of the International Accounting Standard 16 relating to property and plant equipment and International Accounting Standard 38 in respect to the measurement of assets. The Treasury was seeking views on alternative valuation options and proposed changes to due process and invited comment on all options presented including Historical Cost Model; Current Value; Fair Value; historical deemed cost; DRC. You can read the RICS comment in this 25 page response.
650			_aPUBLIC SECTOR
651			_aUnited Kingdom
690			_96273 _aValuation
710			_aRoyal Institution of Chartered Surveyors
856			_uhttps://www.rics.org/content/dam/ricsglobal/documents/standards/HMT%20response%20thematic%20review%20non-investment%20valuations%20consultation.pdf _zAvailable free on RICS.org
942			_n0
999			_c121635 _d121635