| 000 | 02251cab a22003015a 4500 | ||
|---|---|---|---|
| 001 | L160194 | ||
| 005 | 20260408103311.0 | ||
| 008 | 181129e2018 xxk 000 0 eng d | ||
| 020 | _a9781783213290 | ||
| 035 | _a(Sirsi) u160194 | ||
| 041 | 0 | _aeng | |
| 110 | 2 |
_aRICS Valuation Professional Group _96213 |
|
| 245 | 0 | 0 |
_aDepreciated replacement cost method of valuation for financial reporting _h[electronic resource] |
| 250 | _a1st ed | ||
| 260 |
_aLondon _bRICS _c2018 |
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| 490 | _aRICS Professional Standards and Guidance UK | ||
| 500 | _aNote this was reissued with the same ISBN and edition number in April 2026 in light of HM Treasury's thematic review of non-investment asset valuation has confirmed minor but material changes affecting Depreciated Replacement Cost (DRC) valuations used for UK public sector financial reporting. Alternative site assumptions are now prohibited: valuers must not assume relocation to lower-value sites or land outside the required service-delivery zone. Land and buildings must be valued as a single integrated DRC asset, and land costed on a Modern Equivalent Asset (MEA) basis must remain within the required geography. | ||
| 520 | _aFocuses on the depreciated replacement cost method of valuation for financial reporting. Highlights the reporting requirements outlined in RICS Valuation Global Standards 2017 UK national supplement (RB UK) that are particularly relevant when the DRC method has been used. Defines term depreciation in DRC valuations context. | ||
| 520 | _aGuidance Note previously published as part of RICS Valuation Standards UK. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aDEPRECIATED REPLACEMENT COST |
| 650 | 2 | 4 | _aRICS VALUATION GLOBAL STANDARDS 2017 UK NATIONAL SUPPLEMENT |
| 651 | 4 | _aUnited Kingdom | |
| 690 |
_aValuation _96273 |
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| 856 | 4 | 0 |
_uhttps://www.isurv.com/downloads/file/7634/archive_depreciated_replacement_cost_method_of_valuation_for_financial_reporting_1st_edition _zOriginal version on isurv |
| 856 | 4 | 0 |
_uhttps://www.rics.org/profession-standards/rics-standards-and-guidance/sector-standards/valuation-standards/depreciated-replacement-cost-method-of-valuation-for-financial-reporting _zDRC home page on RICS.org with link to current version |
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_n0 _2ddc |
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| 999 |
_c85183 _d85183 |
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