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Международные стандарты оценки. Седьмое издание. 2005 г.

01.01.1970
International Valuation Standards 2005

Contents of the seventh edition:

  • General Valuation Concepts and Principles
  • Code of Conduct
  • Standard 1 Market Value Basis of Valuation
  • Standard 2 Valuation Bases other than Market Value
  • Standard 3 Valuation Reporting
  • Application 1 Valuation for Financial Reporting
  • Application 2 Valuation for Lending Purposes
  • Guidance Note 1 Valuation of Real Property
  • Guidance Note 2 Valuation of Lease Interests
  • Guidance Note 3 Valuation of Plant/ Equipment (approved Nov. 2005)
  • Guidance Note 4 Valuation of Intangible Assets
  • Guidance Note 5 Valuation of Personal Property
  • Guidance Note 6 Business Valuation
  • Guidance Note 7 Consideration of Hazardous and Toxic Substances in Valuation
  • Guidance Note 8 The Cost Approach for Financial Reporting (DCR)
  • Guidance Note 9 Discounted Cash Flow (DCF) Analysis
  • Guidance Note 10 Valuation of Agricultural Properties
  • Guidance Note 11 Reviewing Valuations
  • Guidance Note 12 Valuation of Specialised Trading Property
  • Guidance Note 13 Mass Appraisal for Property Taxation
  • Guidance Note 14 Valuation of Properties in the Extractive Industries
  • Information Paper Valuation in Emerging Markets