UK VPGA 7 Valuation of registered social housing providers’ assets for financial statements

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Valuations of social housing for financial statements of registered social housing providers are undertaken on a basis of either: existing use value for social housing (EUV-SH) for housing stock held for social housing or fair value in accordance with IFRS 13 for housing stock that is classified as surplus assets. EUV-SH is an opinion...

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