Thematic Review of Non-investment Asset Valuation for Financial Reporting Purposes (Record no. 121635)

MARC details
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fixed length control field 01510nam a22002057a 4500
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fixed length control field 230726s2023 xxk|||||o|||| 00| 0 eng d
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 ## - MAIN ENTRY--CORPORATE NAME
Corporate author Royal Institution of Chartered Surveyors
245 ## - TITLE STATEMENT
Title Thematic Review of Non-investment Asset Valuation for Financial Reporting Purposes
Subtitle a consultation paper response
Medium [Electronic resource]
260 ## - PUBLICATION INFORMATION
Place of publication London,
Publisher Royal Institution of Chartered Surveyors,
Date 25 July 2023
300 ## - PHYSICAL DESCRIPTION
Physical description 25p.
490 ## - SERIES TITLE
Series statement RICS Consultation response
520 ## - ABSTRACT
Abstract With member input, RICS responded to HMT’s thematic review of non-investment valuations which consults on changes that will affect Financial Reporting Manual adaptations and interpretations of the International Accounting Standard 16 relating to property and plant equipment and International Accounting Standard 38 in respect to the measurement of assets. The Treasury was seeking views on alternative valuation options and proposed changes to due process and invited comment on all options presented including Historical Cost Model; Current Value; Fair Value; historical deemed cost; DRC. You can read the RICS comment in this 25 page response.
650 ## - KEYWORDS
Keywords PUBLIC SECTOR
651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
690 ## - BROAD SUBJECT
9 (RLIN) 6273
Broad subject Valuation
710 ## - ADDED CORPORATE NAME
Added corporate author Royal Institution of Chartered Surveyors
856 ## - ONLINE RESOURCE
Uniform Resource Identifier <a href="https://www.rics.org/content/dam/ricsglobal/documents/standards/HMT%20response%20thematic%20review%20non-investment%20valuations%20consultation.pdf">https://www.rics.org/content/dam/ricsglobal/documents/standards/HMT%20response%20thematic%20review%20non-investment%20valuations%20consultation.pdf</a>
Public note Available free on RICS.org
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      Virtual Online 26/07/2023   CONSULTATION RESPONSE 26/07/2023 26/07/2023 Online material