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IVSC guidance on valuing investment property

  • IVSC (International Valuation Standards Council) (lt green) Image

18 Feb 2010

The International Valuation Standards Council (IVSC) has released a new Guidance Note (GN 17) 'The Valuation of Investment Property under Construction'.

The need for guidance when estimating the market value of investment property under construction was highlighted when the IASB amended IAS 40 Investment Property to require entities to disclose the fair value of investment property under construction.

Click for IVSC Press Release (PDF 23k). Guidance Note 17 itself may be downloaded from IVSC's Website.

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