Summary Focuses on IVS's in the context of the valuation of owner occupied property, including for the purposes of financial reporting and secured lending, with particular reference to IAS 16 Property, Plant and Equipment and the cost approach to valuation, including an examination of IVSC TIP 2...
IAS 16 Property, Plant and Equipment applies to owner-occupied property. La NIC 16 Inmovilizado material se aplica a los inmuebles ocupados por el dueño. EurLex-2 The nationality of an owner-occupier is not sufficient to separate a resident from a non-resident. La nacionalidad de ...