000			01347cam a2200301 4500
001			ABS62403
008			000000n2000 000 0 eng u
035			_a(Sirsi) u106165
100			_aDunckley, J.
245			_aFinancial reporting standard: is market value for the existing use now obsolete?
260			_c2000
490			_aJournal of Property Investment and Finance _v18(2) 2000, 212-224(13)
520			_aBackgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed is the role that interaction and debate between international bodies, such as IVSC and IASC, has in resolution of such issues. (Journal abstract).
590			_aABS
650			_aVALUATION STANDARDS
650			_aINTERNATIONAL VALUATION STANDARDS
650			_aACCOUNTING STANDARDS
650			_aFINANCIAL REPORTING
650			_aMARKET VALUE
650			_aEXISTING USE
650			_aFAIR VALUE
650			_aDEPRECIATED REPLACEMENT COST
650			_aDRC
650	0		_aOPTIMISED DEPRECIATED REPLACEMENT COST
650			_aDEPRECIATION
690			_aVALUATION AND INVESTMENT APPRAISAL-COMMERCIAL
942			_n0
999			_c63601 _d63601