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IVSC ED on valuing specialised trading properties

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

08 Sep 2004

The International Valuation Standards Committee (IVSC) has published an exposure draft of a proposed new Guidance Note on the Valuation of Specialised Trading Properties.

Specialised trading properties are individual properties, such as hotels, gas or petrol stations, and restaurants, that usually change hands in the marketplace as operating entities. They comprise not only land and buildings but also fixtures and fittings and a business component made up of intangible assets and goodwill. The ED discusses the relationship of the valuation provisions and IFRSs. Comments are requested by 31 October 2004. Click to Download the Exposure Draft (PDF 170k).

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