RICS valuation standards: [March 2009]
Gespeichert in:
| Körperschaft: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Coventry
RICS
2009
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 294 S. |
| ISBN: | 9781842193426 |
Internformat
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| 245 | 1 | 0 | |a RICS valuation standards |b [March 2009] |
| 246 | 1 | 3 | |a Valuation standards |
| 246 | 1 | 3 | |a The red book |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a Coventry |b RICS |c 2009 | |
| 300 | |a XII, 294 S. | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Finansiel risiko | |
| 650 | 4 | |a Finansiel risikostyring | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-017619214 | ||
Datensatz im Suchindex
| _version_ | 1804139213459816448 |
|---|---|
| adam_text | Contents
Introduction
1
1.
Purpose of these
Standards 1
2.
International Valuation Standards
1
3.
Enforcement of these standards
2
4.
How these standards are arranged
2
5.
Amendments and exposure drafts
3
6.
Effective date
4
Glossary
5
Practice statements
11
PS
1
Compliance and ethical requirements
11
PS
1.1
Compliance with these standards
11
PS
1.2
Exceptions
13
PS
1.3
Departures
14
PS
1.4
Qualifications of the valuer
15
PS
1.5
Knowledge and skills
15
PS
1.6
Independence and objectivity
16
PS
1.7
Additional criteria for independence
17
Appendix
1.1
Confidentiality, threats to independence and objectivity,
18
and conflicts of interest
PS
2
Agreement of terms of engagement
23
23
24
25
26
27
27
29
34
37
41
41
42
46
RICS VALUATION STANDARDS I
VII
PS
2.1
Confirmation of terms of engagement
PS
2.2
Special assumptions
PS
2.3
Marketing constraint and forced sales
PS
2.4
Restricted information
PS
2.5
Revaluation without inspection
PS
2.6
Critical reviews
Appendix
2.1
Settling the terms of engagement
Appendix
2.2
Assumptions
Appendix
2.3
Special assumptions
PS
3
Basis of value
PS
3.1
Basis of value
PS
3.2
Market Value
PS
3.3
Market rent
PS
3.4
PS
3.5
Worth and investment value
Fair value
47
48
PS
4
Applications
50
PS
4.1
Valuations for financial statements prepared under IFRS
50
PS
4.2
Valuations for secured lending
51
PS
4.3
Valuations for public sector assets for financial
52
reporting
Appendix
4.1
International Valuation Application
1
(IVA
1) 53
Appendix
4.2
International Valuation Application
2
(IVA
2) 70
Appendix
4.3
European Mortgage Federation paper on mortgage
78
lending value
Appendix
4.4
Valuations for secured lending
81
PS
5
Investigations
PS
5.1
PS
5.2
Inspections and investigations
Verification of information
89
89
91
PS
6
Valuation reports
92
PS
6.1
Minimum content or valuation reports
92
PS
6.2
Description of a report
93
PS
6.3
Reporting the basis of value
94
PS
6.4
Special assumption
94
PS
6.5
Depreciated replacement cost in the private sector
94
PS
6.6
Depreciated replacement cost in the public sector
95
PS
6.7
Comparison of depreciated replacement cost valuations
96
and alternative MVs
PS
6.8
Negative values
97
PS
6.9
Property in more than one state
97
PS
6.10
Incorporation of other valuations
98
PS
6.11
Preliminary valuation advice
98
PS
6.12
Publication statement
99
PS
6.13
Published references to departures and special
100
assumptions
Appendix
6.1
Minimum contents of valuation reports
102
Appendix
6.2
Examples of published references to valuation reports
106
Appendix
6.3
Reporting valuations under IFRS
108
Guidance notes
111
GN
1
Trade related property valuations
111
GN
2
Plant
&
equipment H8
viii
I RICS VALUATION STANDARDS
GN3
GN4
GN5
GN6
Valuations of portfolios and groups of properties
Mineral-bearing land and waste management
Valuation uncertainty
European directives and regulations relevant to
valuation
123
126
130
133
UK practice statements
UKPS
1
Valuations for
UKPS
1.1
UKPS
1.2
UKPS
1.3
UKPS
1.4
UKPS
1.5
UKPS
1.6
UKPS
1.7
UKPS
1.8
UKPS
1.9
UKPS
1.10
UKPS
1.11
UKPS
1.12
UKPS
1.13
UKPS
1.14
UKPS
1.15
UK appendix
1.1
UK appendix
1.2
UK appendix
1.3
UK appendix
1.4
UK appendix
1.5
UK appendix
1.6
139
financial statements
139
The bases of valuation
139
Date of valuation
141
Existing use value (EUV)
142
Differences between EUV and
MV 144
EUV of adapted property
145
Events after the balance sheet date
146
Costs to be excluded
146
Apportionments for depreciation
147
Treatment of leasehold interests
148
Mineral bearing land or waste disposal sites
149
Plant
&
equipment
149
Local authority asset valuations
151
Valuations for registered social landlords
151
Trading stock
153
Central government asset valuations
155
Accounting concepts and terms used in FRS
15
and
157
SSAP19
Property categorisation for company accounts
161
Relationship with the auditor
166
Accounting for depreciation and associated
169
apportionments
Valuations of local authority assets
177
Examples of published references to valuation reports
189
UKPS
2
Valuations for financial statements
-
specific applications
191
UKPS
2.1
Valuation reports in prospectuses and shareholders
191
circulars to be issued by UK companies
UKPS
2.2
Takeovers and mergers
192
UKPS
2.3
Collective investment schemes
193
UKPS
2.4
Unregulated property unit trusts
193
UKPS
2.5
Adequacy of financial resources of insurance
194
companies
UKPS
2.6
Adequacy of financial resources for financial
195
institutions
RICS VALUATION STANDARDS I IX
UK appendix
2.1
FSA
listing rules
197
UK appendix
2.2
Takeovers and mergers
203
UK appendix
2.3
Collective investment schemes
209
UKPS
3
Valuations for loan facilities
212
UKPS3.1 Commercial secured lending (DELETED)
212
UKPS
3.2
Residential property mortgages
212
UKPS
3.3
Projected Market Value (PMV) of residential property
213
UKPS
3.4
Secured lending valuations for registered social
214
landlords
UKPS
3.5
Trustee mortgage valuations
215
UKPS
3.6
Retype reports
215
UK appendix
3.1
Protocol for valuations and appraisal of land and
218
buildings for commercial secured lending (DELETED)
UK appendix
3.2
RICS mortgage valuation specification
219
UK appendix
3.3
Registered social landlords housing stock for secured
236
lending purposes
UK appendix
3.4
RICS Scotland advice on issuing terms of engagement
240
UK appendix
3.5
Retype reports and conflicts of interest
242
UKPS
4
Residential property valuations (other than for mortgage purposes)
243
UKPS
4.1
RICS Homebuyer Survey and Valuation
(HSV) 243
UKPS
4.2
Repossession proceedings
244
UKPS
4.3
Individual leaseholds in DIYSO
245
UKPS
4.4
Scottish Home Report
246
UKPS
5
Regulated purpose valuations
248
UKPS
5.1
Regulated purpose valuations
248
UKPS
5.2
Rotation of personnel
248
UKPS
5.3
Exclusion of certain properties
249
UKPS
5.4
Disclosures
250
UK guidance notes
253
UKGN
1
Inspections and material considerations
253
UKGN
2
Shared ownership of residential property
259
UKGN
3
Valuations for capital gains tax, inheritance tax and
263
stamp duty land tax
UKGN
4
Valuations for charities
270
UKGN
5
Local authority disposal of land for less than best
275
consideration
X I RICS VALUATION STANDARDS
Valuation
Information Papers
281
Index
283
RICS
VALUATION STANDARDS I
xi
|
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| author_corporate | Royal Institution of Chartered Surveyors |
| author_corporate_role | aut |
| author_facet | Royal Institution of Chartered Surveyors |
| author_sort | Royal Institution of Chartered Surveyors |
| building | Verbundindex |
| bvnumber | BV035563521 |
| classification_rvk | QT 382 |
| ctrlnum | (OCoLC)488848034 (DE-599)BVBBV035563521 |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| isbn | 9781842193426 |
| language | English |
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| physical | XII, 294 S. |
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| spelling | Royal Institution of Chartered Surveyors Verfasser (DE-588)1025601-5 aut RICS valuation standards [March 2009] Valuation standards The red book 6. ed. Coventry RICS 2009 XII, 294 S. txt rdacontent n rdamedia nc rdacarrier Finansiel risiko Finansiel risikostyring Værdiansættelse Grundstückswert (DE-588)4158416-8 gnd rswk-swf Immobilienbewertung (DE-588)4127531-7 gnd rswk-swf Grundstückswert (DE-588)4158416-8 s Immobilienbewertung (DE-588)4127531-7 s b DE-604 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017619214&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | RICS valuation standards [March 2009] Finansiel risiko Finansiel risikostyring Værdiansættelse Grundstückswert (DE-588)4158416-8 gnd Immobilienbewertung (DE-588)4127531-7 gnd |
| subject_GND | (DE-588)4158416-8 (DE-588)4127531-7 |
| title | RICS valuation standards [March 2009] |
| title_alt | Valuation standards The red book |
| title_auth | RICS valuation standards [March 2009] |
| title_exact_search | RICS valuation standards [March 2009] |
| title_full | RICS valuation standards [March 2009] |
| title_fullStr | RICS valuation standards [March 2009] |
| title_full_unstemmed | RICS valuation standards [March 2009] |
| title_short | RICS valuation standards |
| title_sort | rics valuation standards march 2009 |
| title_sub | [March 2009] |
| topic | Finansiel risiko Finansiel risikostyring Værdiansættelse Grundstückswert (DE-588)4158416-8 gnd Immobilienbewertung (DE-588)4127531-7 gnd |
| topic_facet | Finansiel risiko Finansiel risikostyring Værdiansættelse Grundstückswert Immobilienbewertung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017619214&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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