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 (PP&E) for local authorities, central government and other public sector bodies that have adopted IFRS, valuers should be aware that as a result of an adaptation...Explore the subscription options here to get full access to isurv, including downloads.
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