UK VPGA 6 Local authority and central government accounting: existing use value (EUV) basis of value

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Neither IFRS 13 nor FRS 102 make reference to 'existing use value' (EUV) as a basis of valuation.   However, when instructed to value operational property plant and equipment for local authorities and assets for financial statements for central government, valuers should be aware that the Code of Practice on Local Authority Accounting (CIPFA 'Code') -...

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