000 01166cam a2200229 4500
001 ABS65783
008 020715n2002 000 0 eng u
035 _a(Sirsi) u118828
100 _aEpstein, D
245 _aAlternative perspectives
260 _c2002
490 _aEstates Gazette
_v(0219) 11 May 2002, 138-139(2)
520 _aChairman of the RICS Property Valuation Forum (PVF) explains the forum's discussion paper on existing use value (EUV) and depreciated replacement cost, which follows European moves to replace the EUV system with market value. The paper looks at the text of the Financial Reporting Standards 11 and 15 and examines the relevant provisions of the Red Book, mainly Practice Statement 12. The paper also provides guidance to valuers on how to interpret the rules using case studies to illustrate a number of real life circumstances.
590 _aABS
650 _aRICS APPRAISAL AND VALUATION MANUAL
650 _aEXISTING USE VALUE
650 _aACCOUNTING STANDARDS
650 _aPROPERTY VALUATION FORUM
650 _aDEPRECIATED REPLACEMENT COST
690 _aPROPERTY-PROPERTY APPRAISAL AND VALUATION
942 _n0
999 _c70733
_d70733