Revised IVSC guidance on valuing PP&E
21 Nov 2005
The International Valuation Standards Committee (IVSC) has published revised International Valuation Guidance Note 3 (GN3) Valuation of Plant and Equipment.
GN 3 was amended to ensure consistency with revised International Valuation Application 1 (IVA 1) Valuation for Financial Reporting published in the 2005 edition of International Valuation Standards. Revisions to IVA 1 were undertaken to reflect the changes made to the International
Financial Reporting Standards as part of the IASB Improvements Project. Click to download:
- IVSC News Alert (PDF 32k)
- IVSC Guidance Note (PDF 156k)