Valuation issues arising in IASB projects
The February 2003 edition of Global Valuation Issues (PDF 144k), the newsletter of the International Valuation Standards Committee, includes an update on valuation issues arising in IASB's agenda projects.
The 'unique selling point' of the IVS is that they have been developed to accord with the IAS. Deloitte Touche Tohmatsu recognise this in their 2002 Model IAS Illustrative Financial Statements. These state that the valuations of both property, plant and equipment, and of investment property, conform to International Valuation Standards.