000			02042nam a22003017a 4500
001			121636
008			230725s2023 xxk|||||o|||| 00| 0 eng d
020			_a9781783214990
041			_aeng
100			_aStalker, Graham
110			_aRoyal Institution of Chartered Surveyors
245			_aExisting use value (EUV) for UK public sector financial statements _h[Electronic resource]
250			_a1st
260			_aLondon, _bRoyal Institution of Chartered Surveyors, _c24 July 2023
300			_a63p
490			_aRICS Professional Standard
500			_aPublished July 2023, effective 1 October 2023. Please note: The cross references in this standard relate to the updated Red Book UK national supplement, which is due to publish later in 2023.
520			_aThis professional standard provides practical advice, guidance, consistency and clarity to RICS members in the UK on the interpretation and application of Existing Use Value (EUV) valuations of owner-occupied operational properties in public sector valuations when used for financial reporting purposes. EUV is the prescribed valuation basis as defined in UK VPGA 6 of the RICS Valuation – Global Standards: UK national supplement. The content is intended to assist members by explaining and reaffirming the principles of EUV when used in the public sector financial reporting context and to enable a more consistent approach. While the geographic scope of this standard is the UK, many of the principles are globally applicable and may support RICS members outside the UK.
650			_aACCOUNTING STANDARDS
650			_aEXISTING USE VALUE
650			_aPUBLIC SECTOR
651			_aUnited Kingdom
690			_96273 _aValuation
700			_aStalker, Graham
710			_aRoyal Institution of Chartered Surveyors
856			_uhttps://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/valuation-standards/existing-use-value-euv-for-uk-public-sector-financial-statements-1st-edition _zAvailable free on RICS.org
942			_n0
999			_c121636 _d121636