UK VPGA 4 Valuation of local authority assets for accounting purposes
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For operational land and buildings, current value is to be interpreted as the amount that would be paid for the asset in its existing use. This requirement is met by providing a valuation on the basis of: existing use value (EUV) for non-specialised operational assets existing use value – social housing (EUV-SH) for council...Explore the subscription options here to get full access to isurv, including downloads.
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