ARCHIVE: RICS Valuation – Professional Standards January 2014 UK (revised April 2015)
This document has been archived and is available on isurv for information purposes only.
The RICS Valuation – Professional Standards as they apply in the UK have been updated with effect from the date of publication in April 2015.
In summary the April 2015 changes are:
- UK appendix 3 was revised to reflect the changes to UK GAAP effective from 1 January 2015 and to the International Standards and Auditing (UK and Ireland).
- UK appendix 5 was updated to reflect the changes to UK GAAP and the Code of Practice on Local Authority Accounting in the UK, published by CIPFA.
- A minor change was made to UKGN 7 to reflect the new UK GAAP (FRS 100–103 and FRSSE 2015) application to the financial statements of charities.
- In UK appendix 10, the Unexpired lease term assumption adjusted from 70 years to 85 years (applies when it is not possible to inspect the lease).
- Where appropriate references to UK content and to RICS publications have been updated.
For more detail, see pages 6-9 of the PDF.
For the current edition of the global standards see www.isurv.com/redbook
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