Valuation bases, assumptions and special assumptions – VPS 4

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VPS 4 states: ‘The valuer must determine the basis of value, together with any assumptions or special assumptions that are appropriate for every valuation reported.’ The only bases specifically settled by IVS and recognised in Red Book Global Standards are: market value (VPS 4.4) market rent (VPS 4.5) investment value (VPS 4.6) equitable value (previously known as...

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