| 000 | 01067cab a2200313 4500 | ||
|---|---|---|---|
| 001 | ABS49712 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u72467 | ||
| 041 | _aeng | ||
| 100 | _aBrett, M. | ||
| 245 | _aWhat are valuations for? | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9343) 30 October 1993, 40(1) |
||
| 520 | _aPrompted by the ASB discussion document, "The role of valuation in financial reporting", briefly explains the various bases of valuation: historical cost, OMV, forced sale, OMV for existing use, value to a particular user and value for a leaseback deal. | ||
| 650 | _aACCOUNTING STANDARDS BOARD | ||
| 650 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING | ||
| 650 | _aASSETS | ||
| 650 | _aCOMPANY ACCOUNTS | ||
| 650 | _aFINANCIAL REPORTING | ||
| 650 | _aFORCED SALE | ||
| 650 | _aHISTORICAL COST | ||
| 650 | _aLEASEBACK | ||
| 650 | _aOPEN MARKET VALUE | ||
| 650 |
_aValuation _96273 |
||
| 690 | _aRATING AND VALUATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c45790 _d45790 |
||