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Revised IVSC guidance on valuing PP&E

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

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:

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