Valuing for Accounts

Abstract

Explains the ways in which real estate and real estate valuations can be shown in financial statements. Assists the valuer to better understand the context in which they are working and the uses to which the valuation may be put. Concludes that valuers should fully understand the context in which their valuation will appear in the accounts and the risk therefore attached to their work before giving their client permission to incorporate a revaluation into financial statements.

Citation

Bevan, S. (1991), "Valuing for Accounts", Journal of Property Valuation and Investment, Vol. 9 No. 2, pp. 145-151. https://doi.org/10.1108/14635789110030877